The DIAN Form 300 corresponds to the Sales Tax Statement. This is mandatory for some people, and if you are here it is because you are probably one of them. It is issued by the National Tax and Customs Directorate, based on the Tax Statutes of Colombia.
Today we will explain how you can obtain the necessary Instructions to fill it out, what format it has, who should process it, what it is for and much more. So do not go away! Stay to know everything about the Sales Tax (VAT) Declaration.
DIAN Form 300 Format
Let’s start by talking about DIAN Form 300 Format. Here you will know the data included in this form, how it is presented and how to obtain it. These are very important aspects, which you must take into account from the first moment.
With respect to how to get Form 300. I read first that you have to know is that this document must be filled out through the DIAN website, either by registering or using the option of Unregistered Users. There you must fill it out, print it, sign it and send it.
In addition, this is presented in digital format. Your model is, in fact, in PDF format. It consists of a page to fill out, in contrast to the two (02) of the Instructions, necessary to explain what must be indicated in each space.
On the other hand, data included in Form 300 they refer to those related to income and purchases made (primarily). These will allow you to calculate the amount of VAT and other values. Specifically, you will find:
- First, you will find the Form Identification Data. These correspond to the DIAN logo, the official title of the document, and the unique and formal number of the form.
- Next, you will see the spaces for the Declarant’s Data. We refer to the full name, NIT, company name, sectional address.
- Then there is a section to indicate the periodicity of the return and if you want to make a correction with respect to the previous one.
- Once you complete the rest, you will fully enter the form. The first large section corresponds to the Income. This income can be given by several activities or by a single one. The important thing is that you get the gross income and the net income (after returns on sales).
- The following section is intended for Shopping made during the period to be declared. These can be national purchases or imports, although always of goods and / or services. Some are taxed and some are not.
- Almost to finish, there is the section of Private Settlement. The generated tax for sales of different goods, rates, operations and games. Additionally, there is the deductible tax, for different goods, services, purchases or imports. You get three totals:
- Total tax generated by taxed operations.
- Total tax paid or invoiced.
- Finally, total deductible taxes.
- You will also find the balance to pay and the balance in favor. This corresponds to the true private settlement, once all the securities have been analyzed.
- Balance Control. From here comes the total balance in favor to be charged in the next fiscal period. In addition, VAT advances are calculated for those who are in the Simple Regime.
- Finally, you will find the Full payment, which is valued at zero. Consequently, you will find the space for signature and identification of the declarant or representative, as well as that of the tax auditor or accountant. Do not forget the identification number of the person signing and the DV (located in the NIT).
There is also a space for the stamp of the collecting entity, but this is something you should not touch. It is a very easy document to fill out if the instructions are followed to the letter.
Now that you know what it contains, we can go on to indicate some guidelines that you must follow and where you can get the corresponding instructions.
Instructions for Completing the DIAN Form 300
The Instructions for filling out Form 300 You will find it available on the DIAN web portal for when you need it and updated when appropriate. You just have to enter the page, click on the section Citizen Service > Forms and Instructions and select the current year.
There a list of all the forms with their respective instructions will be displayed. Select the Form 300 or click directly on the link that we have left you. You will find a model of the document, in addition to the two pages of instructions.
The latter are numbered, so that they can match the spaces available on the form. This way you will know how to fill it out correctly.
You must follow this instruction to the letter, taking into account a series of guidelines when filling it out:
Guidelines for filling out Form 300
- Some of the information that the document will contain is established in the RUT. As a result, this record must be up to date.
- Values are approximated to the nearest multiple of 1000. If no value corresponds, enter 0. If the number is less than zero, the same is placed 0 (when indicated by the instructions).
- You can find the form directly on the DIAN web portal or using the link that we have left you. This you must fill it out, sign it and present it.
- The spaces for values or can have parentheses, characters or negatives. Only X are accepted, when indicated in the instructions.
- Read the instructions as many times as necessary. You can’t go wrong with the values and information of the document. If you do, you will have to carry out the procedure again with the correction.
Likewise, you will find this in the same document. Remember that you will not be able to use the document without filling out nor are copies of it accepted.
What is DIAN Form 300 for?
The DIAN Form 300 serves to make the Sales Tax Statement. Better known as Value Added Tax (VAT), It is an indirect tax levied on the consumption of the residents of a country.
Indirect why? Because it does not directly affect people’s income. Almost all goods and services have this tax applied to their final price, which is probably the best known to all.
For-profit companies and entities, that is, that enjoy remuneration, must include it in the price of the goods and / or services they sell. For this reason, every so often must declare VAT. This allows DIAN to manage compliance with tax obligations and improve the efficiency of the collection system.
Sometimes it is not necessary to make the declaration. We will talk about this in the next section, so that you do not miss anything. For now, what you should know is that the Form 300 DIAN serves to fulfill a tax obligation, which is to declare VAT.
Who should process it?
The Sales Tax Statement It must be done by all the people who sell products taxed with VAT or who provide services also taxed with this tax. This in the case of natural or legal persons.
These people previously belonged to the Common Regime and are now responsible for VAT. Consequently, if you were previously on this regimen, you must make the declaration.
It is also reflected in the Unique Tax Role (RUT). If this has responsibility number 48, it means that it is necessary to make the VAT Declaration in the periodicity that corresponds to you. Those that appear in the Simple Regime, for example, must make the declaration on an annual basis.
On the other hand, if there were no sales, purchases or returns that contained VAT, in the taxable period, then do not declare it.
Nor do they have to declare it legal or natural persons that carry out services of:
- Leasing of homes.
- Delivery of postage stamps and stamped effects.
- Delivery of non-buildable or rustic land.
- Training and teaching.
- Hospitalization or healthcare. Maybe by hospitals and clinics or by professionals.
- Provided by copyrighted artists, photographers, or writers.
- Insurance, reinsurance and recapitalization.
However, under the provisions of the Tax Statutes, which contemplate the Value Added Tax (VAT).
Who Issues It?
The National Tax and Customs Directorate (DIAN) It is precisely in charge of administering everything related to the fulfillment of the obligations that citizens have with the State. These obligations are 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 also administers other national taxes such as the national stamp tax. It also has to do with the collection of all charges for customs duties and other taxes and penalties.
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 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. This is the entity that issues the Form 300.
For get in touch with DIAN, you can access several ways: approaching the headquarters or calling. You can see them Contact points entering the corresponding link. There you will see the opening hours, telephone numbers, headquarters and, of course, the place where they are.
You can also use the DIAN chat and raise your doubts. Try to be as precise as possible so that you can get a helpful answer. Use keywords about what you are looking for.
What is DIAN Form 300?
The Form 300 corresponds to the Sales Tax Statement, also called Value Added Tax (VAT). This must be done by all natural or legal persons that commercialize goods and / or services taxed with this tax, so that the corresponding entity can do its work to moderate tax obligations.
This entity is the National Tax and Customs Directorate (DIAN), whose headquarters are in Bogotá. This is the same one that is in charge of issuing this document and offering the platform for its completion.
Form 300 is at digital format and its Instructions is the most important thing that you must take into account when filling it out. This is also issued by the DIAN, so that all interested parties can be guided, and based on the Tax Statutes of the country.
We hope we have helped you with what you were looking for.
Until next time!
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