DIAN Form 110: Format, Steps and MORE

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The DIAN Form 110 It corresponds to the most important document in the process of making the Declaration of Income and Supplementary or Income and Equity. Mind you, this is meant to Legal and Assimilated Persons and Non-Resident Natural and Assimilated Persons and Liquidated Successions of Non-Resident Causers, as indicated by its official name.

Today we will explain what it contains, the steps you must follow to fill it out, what the official instructions are and what it is for. We will also talk to you about the DIAN and everything you need to know to make this procedure bearable and safe. Stay with us!

DIAN Form 110 Format

Let’s start with DIAN Form 110 Format. This will allow you to better understand what this document contains, so that it is easier for you to understand the instructions and be able to carry out this procedure.

Remember that making the Income Declaration is an obligation. This will allow to determine the taxes (obligations) that the declarant has with the State, which is the job of the National Tax and Customs Directorate (DIAN).

Before starting, you should know that this document is issued by DIAN itself, based on the Tax Statutes of Colombia. Consequently, everything we will say today will be supported by them, so move forward with confidence!

  • First of all, Form 110 can be found at digital format. This is available in its version Not Diligent on the DIAN web portal, from where you must fill it out. We will talk about this in greater depth in the next section.
  • Once you have it in hand, you will find the Document Identification Data. This refers to the DIAN logo, the official form name and number (110), the specific number for your form, and the year to be declared.

These correspond to the unalterable data of the document. Then really begins what you must fill out, which corresponds to:

  • Declarant’s Data. Here the declarant must enter the corresponding data. Among those are those of NIT, full name, business name and economic activity.
  • Then the spaces appear on whether a fraction of the following taxable year is taken, whether it belongs to the special tax regime and whether it is linked to the payment of works by taxes. You must mark an X in affirmation.
  • The Informative data come next. They are the total value collected in the year of the points that appear there:
    • Payroll costs and expenses.
    • Contributions.
  • Heritage: corresponds to the share of the owners in the resources of the entity. There are different assets, from which the liabilities are subtracted to obtain the liquid heritage.
  • Income: all income received in the year. There are several concepts, either for dividends and / or shares, different types of income and returns / rebates / discounts. This is where gross income and net income are obtained.
  • Costs and deductions: This section corresponds to all the disbursements that are required to generate income, as well as the different tax deductions.
  • Then there is the section on Non-Profit Entities (ESAL), specifically investments made in the taxable year and those settled from previous years. These belong to the special tax regime.
  • Below you will find the Rents. The ordinary liquid income and the liquid income for the year are obtained. Compensations also enter, with which liquid, presumptive, exempt income and taxable income are obtained. The most important is taxable net income.
  • The occasional earnings they mean exactly what their name implies. They are income that is obtained from time to time, that is, they are not fixed. From here the occasional taxable profits.
  • Finally, you will find everything about the Private Settlement. This section is totally related to the calculation of taxes. You will see specific taxes, discounts, advances, withholdings and penalties.

The Full payment has a zero value. Why? Because the amount that corresponds to pay is found in Form 490. In addition, there is space 106 and 107 for the identification of the declarant, which if it is a representation is the NIT and DV.

There is also a space for firms, either of the declarant or representative, and of the accountant or fiscal auditor. The corresponding codes and numbers must be placed.

That’s it! All the data that you must enter in the document. We have explained it to you in the simplest way possible, so that you can understand better. However, none of this replaces what is indicated in the Instructions or in the points that we will touch on in the next section.

Instructions for filling out DIAN Form 110

The Instructions to Fill Out Form 110 of the DIAN It is the most important aspect that you must take into account. This will allow you to know how you should fill out the form correctly and how you should present it.

The Instructions consist of six (06) pages. These are numbered in accordance with the numbers that appear on the form, so that you can guide yourself point by point. You can find it on the DIAN web portal, specifically at Citizen Service > Forms and Instructions > Instructions for Form 110.

As a result, in order to Fill out Form 110, you should consider:

  • You have to read the instructions as many times as necessary. This is the protagonist so you can do the Income and Complementary Declaration.
  • It cannot have erasures or amendments.
  • Part of the information that the document will contain is established in the RUT. Consequently, it must be up to date.
  • Values ​​are approximated to the nearest multiple of 1000. If no value corresponds, enter 0.
  • The spaces for values ​​or can have parentheses, characters or negatives.
  • You can find the form in this this link or directly on the DIAN web portal. This you must fill it out, print it, sign it and present it. The one that we present to you above cannot be filled out, it is only a model.

Just remember that you will not be able to use the document if you fill out or accept copies of it. This is something very important that you should keep in mind.

What is DIAN Form 110 for?

The DIAN Form 110 It is used to make the Income Declaration. That is, it is a document that serves to record all the income, expenses and investments that a person had during the taxable year.

These values ​​are used to determine the total value of taxes that the declarant must pay to the State, although it is not directly specified in this form. However, the entity in charge of managing this is the National Tax and Customs Directorate (DIAN).

This same one is in charge of issuing Form 110 so that the person can fill it out from the web page. Once the diligence is done, the document can be printed, signed and taken to make the respective validation. It is undoubtedly a very important and mandatory document.

What is DIAN?

The National Tax and Customs Directorate (DIAN) it is a public entity. This is in charge of administering everything related to the fulfillment of the obligations that citizens have with the State, these being tax, customs and exchange obligations.

It facilitates international trade transactions and, as you have seen so far, administers matters relating to Income and Complementary Tax. It is also in charge of determining other national taxes such as the national stamp tax.

It also has the task of collecting all the collections of customs duties and other taxes and sanctions that Colombia has in trade matters. Exterior.

This governmental entity was founded in 1993 and is based in Bogotá. Depends on Ministry of Finance and Public Credit. It has a legal personality and autonomy at the budget and administration level.

DIAN Website

DIAN has its own portal Web so that all interested can know everything about this entity. You will find spaces to carry out online procedures and informational spaces. For example, you can fill out the F-110.

On the page you will find the section on Notifications, Appointment Assignment, how to enable the Electronic Invoice, information about the RUT and much, much more. You can access news, news. Basically everything and more than you could ever need.

For get in touch with DIAN, you can use several ways: you can approach the headquarters or call. The Contact points You can know them by entering the corresponding link. There you will see the opening hours, telephone numbers and corresponding address.

You can also access the DIAN chat and raise your doubts. Try to be as clear or clear as possible so that you can get a helpful answer. It is an automated system, so use keywords about what you are looking for.

What is DIAN Form 110?

The Form 110 of the DIAN is used to make the Income and Complementary Declaration for Legal and Assimilated Persons and Non-Resident Natural and Assimilated Persons and Liquidated Successions of Non-Resident Causers. This document must be filled out on the DIAN website, and then printed, filled out and presented where appropriate.

It reflects all the income, expenses and investments made during the taxable year. The book value of assets and liabilities also appears. legal person. It allows you to estimate the total value of taxes that you must pay as an obligation that you have before the State of Colombia.

You must follow the Instructive the verbatim. It has an explanation for each space on the form. We have left you a model so that you know how to fill out the original. The latter cannot have erasures, amendments or be photocopied.

We hope we have helped you with what you were looking for.

Until next time!


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