Decree 957 of June 5, 2019 establishes new criteria to classify micro and small companies, which affect the process of requesting authorization for invoicing numbering and the use of the free electronic invoicing software offered by the Dian. After having announced it through several draft decrees published since late 2016, the Ministry of Commerce, Industry … Read more
The national government intends to support the recovery and cash flow of micro and small companies. The Ministry of Finance, through a draft decree, announced that it seeks to postpone the income tax payment deadline, for the taxable year 2020, for micro and small companies in the commerce, industry and tourism sector. The purpose of … Read more
Decree 374 of April 9, 2021 approved that the filing of the tax return shall continue to be made between April 12 and May 7, 2021. However, the payment of the first installment will be due between June 9 and 23, 2021, and the payment of the second installment between November 9 and 23, 2021. … Read more
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