Cuenta de cobro: how to bill clients in Colombia (2026 guide)
Published on:
Updated on:
Reading time: 9 min
Topic: Entrepreneurship
Author: Leandro Valencia
What a Colombian cuenta de cobro is, who can use it in 2026 under DIAN rules, how to fill it in step by step and 3 complete examples, for foreigners working in Colombia.
Table of Contents
- What a cuenta de cobro is
- Who can use it in 2026
- How to make a cuenta de cobro, step by step
- Cuenta de cobro vs electronic invoice
- If you are a foreigner
- Before you send it
- Sources
If you work independently for clients in Colombia and aren’t required to issue electronic invoices, the way to request payment is a cuenta de cobro: a short payment request in Spanish that Colombian companies keep as proof of the payment. This guide explains who can use it in 2026, how to fill it in step by step and three complete examples. If you’d rather not build it by hand, fill in your cuenta de cobro for free and download it in PDF or Word.
What a cuenta de cobro is
A cuenta de cobro is a private document in which an individual (persona natural) asks a client to pay for a service, professional fees or rent. It doesn’t go through the DIAN (Colombia’s tax authority) and has no electronic validation: it is the record the client keeps to justify the payment in its accounts.
It only makes sense for people who aren’t required to issue invoices. If you already have to invoice, a cuenta de cobro doesn’t replace the electronic invoice.
Who can use it in 2026
Under article 1.6.1.4.3 of Decree 1625 of 2016 (numerals 3 and 7), these people aren’t required to invoice:
- Individuals not registered for IVA (Colombian VAT) who meet every condition in paragraph 3 of article 437 of the Tax Code (Estatuto Tributario).
- Individuals who only sell goods excluded from IVA or provide services not subject to IVA.
In both cases, gross income from that activity in the previous or current year must be below 3,500 UVT (Colombia’s tax value unit). With the 2026 UVT at $52.374 (DIAN Resolution 000238 of 2025), the limit is $183.309.000 pesos. If you have contracts with the Colombian State, the limit rises to 4,000 UVT: $209.496.000.
Income from employment, pensions and occasional gains doesn’t count toward that limit.
The DIAN makes one point clear in Oficio 907979 of 2020: not being registered for IVA does not, on its own, mean you don’t have to invoice. You must meet all the conditions.
How to make a cuenta de cobro, step by step
There is no official format, but every cuenta de cobro that Colombian companies accept contains the same items. The document itself is written in Spanish:
- Running number. CC-0001, CC-0002… It keeps your records tidy and is the first thing the payments team asks for.
- City and issue date.
- Client’s details: name or company name and NIT (tax ID) or ID number.
- “DEBE A” (“owed to”), followed by your full name and ID number.
- “LA SUMA DE” (“the sum of”) with the amount in words and in figures, for example: UN MILLÓN OCHOCIENTOS MIL PESOS M/CTE ($1.800.000).
- Concepto (service): what you are billing for and which period. If there is a contract, quote its number.
- Retención en la fuente (withholding tax), if your client deducts it: subtotal, withholding and total due.
- Clauses: the statement that you aren’t registered for IVA and, if you are a contractor, the social security payment form number (PILA) for the period.
- Bank details so the client can pay you.
- Signature, name and ID number.
The amount in words is where most mistakes happen. The cuenta de cobro tool writes it for you and keeps your numbering.
3 complete cuenta de cobro examples
All three examples use fictitious data. You can load any of them in the tool and change only your own details. The values in the right-hand column are in Spanish, as they appear on the document.
Example 1: professional fees of an individual
Laura, a designer in Bogotá, bills an agency for a visual identity project.
| Field | Content |
|---|---|
| Number | CC-0001 |
| Client | Estudio Norte S.A.S. · NIT 900123456-7 |
| Owed to (Debe a) | Laura Gómez Rincón · CC 1020304050 |
| The sum of (La suma de) | UN MILLÓN OCHOCIENTOS MIL PESOS M/CTE ($1.800.000) |
| Service (Concepto) | Honorarios por diseño de identidad visual: logo y manual de marca |
| Clause | Declaro que no soy responsable del IVA (art. 437 E.T.) |
Example 2: service contract with social security
Andrés, a developer in Medellín, has a service contract and his client deducts withholding tax.
| Field | Content |
|---|---|
| Number | CC-0001 |
| Client | Comercializadora Andina S.A.S. · NIT 901234567-8 |
| Owed to (Debe a) | Andrés Felipe Ruiz · CC 1098765432 |
| Service (Concepto) | Prestación de servicios de desarrollo web según contrato 045 de 2026, octubre de 2026 |
| Subtotal | $3.500.000 |
| Withholding tax | −$350.000 |
| Total due | $3.150.000 (TRES MILLONES CIENTO CINCUENTA MIL PESOS M/CTE) |
| Social security | Planilla No. 9876543210, período octubre 2026, $406.400 |
Example 3: rent
María Elena rents an apartment in Cali to an individual.
| Field | Content |
|---|---|
| Number | CC-0001 |
| Client | Carlos Mejía · CC 16789012 |
| Owed to (Debe a) | María Elena Torres · CC 52345678 |
| The sum of (La suma de) | UN MILLÓN CUATROCIENTOS MIL PESOS M/CTE ($1.400.000) |
| Service (Concepto) | Canon de arrendamiento del apartamento 302, noviembre de 2026 |
Cuenta de cobro vs electronic invoice
| Cuenta de cobro | Electronic invoice | |
|---|---|---|
| Who issues it | Individuals not required to invoice | Those required to invoice |
| DIAN validation | No | Yes, before delivering it |
| Format | Free | DIAN technical standard |
| Income limit | Below 3,500 UVT a year | No limit |
If you reach 3,500 UVT in the year, the cuenta de cobro no longer works for you: you must start issuing electronic invoices and, if your activity is subject to IVA, register for IVA. People who only provide excluded services, such as residential rent, invoice but don’t become IVA-registered.
Advanced cases
Simple Tax Regime (RST)
If you signed up for the Régimen Simple de Tributación (RST), as a rule you must issue electronic invoices, even if your income is low. In that case a cuenta de cobro is not the right document.
Filing or not filing an income tax return
Whether you file an income tax return doesn’t change your ability to use a cuenta de cobro, but it can change the withholding applied to you: for some types of payment, such as professional fees, the rate depends on whether you file. That’s why many companies ask you to state it.
Withholding tax: who calculates it
Whoever pays you calculates and deducts it, depending on the type of payment, your situation and whether the payment exceeds the minimum base. You only show it on the cuenta de cobro if the client has told you how much they will deduct. At the end of the year, the client gives you a certificate of the amount withheld, which you use for your tax return.
The 3,300 to 3,500 UVT band
Article 177-2 of the Tax Code mentions a 3,300 UVT threshold for accepting payments to people not registered for IVA as a deductible cost. In Concepto 013562 of 2026, the DIAN clarified that this threshold is outdated and must be read together with article 437: the cost is only rejected when the supplier was required to register for IVA and didn’t.
Contracts above 3,500 UVT
If you are about to sign a contract subject to IVA for more than 3,500 UVT, the law requires you to register for IVA first, and your client must ask for it. Even if your income for the year is low, that contract can no longer be billed with a cuenta de cobro.
If you are a foreigner
The rules for not having to invoice refer to individuals and don’t depend on nationality. If you are a foreigner working independently for clients in Colombia, you can use a cuenta de cobro with the same limit: below 3,500 UVT a year ($183.309.000 in 2026).
- RUT. Most clients will ask for your RUT (Colombia’s tax registry) before paying you. To register, the DIAN asks for a copy of your identity document (Decree 1625 of 2016, art. 1.6.1.2.11). In practice people use a cédula de extranjería (foreigner ID card), a passport or a valid Temporary Protection Permit (PPT).
- If you are outside Colombia, you can request registration online through the DIAN’s PQSR service, attaching your identity document and passport.
- The document is in Spanish. That’s what your client’s payments team expects. If you need to understand it in your language, you can attach a translation as an appendix, but the cuenta de cobro you sign is the Spanish version.
- Getting paid into a foreign account. If your client pays you in dollars or into an account outside Colombia, read how to get paid in dollars as a freelancer in LATAM.
- Tax residency. If you spend a lot of time in Colombia you may become a tax resident, with different obligations. Check it with an accountant.
Before you send it
Check that the amount in words matches the figure, that the running number is the next one and that the social security form matches the period you are billing. If you bill clients abroad in dollars, also read how to get paid in dollars as a freelancer in LATAM. If you don’t have a contract yet, start with the essential contracts for freelancers. And if you still don’t know how much to charge, the guide to calculating your selling price helps you set your rate.
When your details are ready, make your cuenta de cobro with the free tool: it comes out in PDF and Word, and the next one already has the right number.
Sources
Reviewed on October 15, 2026.
- DIAN Resolution 000238 of 2025: UVT value for 2026
- DIAN Oficio 907979 of 2020: who is not required to invoice
- DIAN Concepto 013562 of 2026: people not registered for IVA and contracts above 3,500 UVT
- Decree 1625 of 2016, art. 1.6.1.2.11: documents to register in the RUT
This article is for guidance only and does not replace advice from an accountant.
Step-by-step guide
Number and date it
Use your own running number (CC-0001, CC-0002…) and write the city and the issue date.
Add the client’s details
Name or company name and NIT or ID number of whoever pays you.
Write “DEBE A” and your details
Your full name and ID number, the same as on your RUT.
State the amount and service
The amount in words and in figures, and what you are billing for and which period.
Add clauses, account and signature
The IVA statement, the social security form if it applies, where to pay you and your signature.
Frequently asked questions
Does a cuenta de cobro need a signature?
No rule sets a signature format, but you should sign it: it shows you issued it, and most clients ask for it before processing the payment. You can print and sign it, or insert your scanned signature in the Word file.
Can I make a cuenta de cobro in Word?
Yes. There is no official format: any document with both parties’ details, the amount, the service and the date works. Crea Cosas’ free tool generates it in Word and PDF, with the amount in words and automatic numbering.
What if I get the number or a detail wrong?
Don’t edit a cuenta de cobro you already delivered. Issue a new one with the next number, tell the client it replaces the previous one and keep both. What matters is that your numbering has no unexplained gaps.
Can I use a cuenta de cobro to bill a client outside Colombia?
If you aren’t required to invoice, yes, you can also use it to bill clients in other countries. What changes is how you receive the money and how you report that income in dollars, which are separate topics.
How much withholding tax can they deduct?
It depends on the type of payment (professional fees, services, rent), on whether you file an income tax return and on the payment exceeding the minimum base. Whoever pays you calculates and deducts it, and must then give you a withholding certificate.
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