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  • IVA - Tax on Sales - Colombia (MATA467N - SIGAFAT)

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Only the main rate (16%) must be calculated in this table, the remaining variables (7.5 e 10%) are informed in the Products File, when is of such matter, or in TIO File.


Image ModifiedImportant:

In some types of documents, common to Civil Construction companies, there is the fee of Administration of Utilities and Unexpected Events (AUI). In this case, the IVA is calculated on 10% of document AUI amount. Some types of TIO indicate the variables on the calculation of AUI and IVA. In theses cases, the IVA calculation basis is different from the standard amount of goods or services.

AUI percentage is stored by parameter MV_PERAUI.