Guidance tool. It is not accounting or tax advice. Check your case with an accountant in Colombia.
The figures and rules on this page were reviewed on October 14, 2026 against these official Colombian sources:
In Colombia, independent workers who aren’t required to issue electronic invoices bill their clients with a cuenta de cobro: a simple payment request with your details, the client’s, the amount in words and the service. Clients keep it as proof of the payment.
You can use it if you are an individual (persona natural) who is not registered for VAT (IVA, under article 437 of Colombia’s Tax Code) or who only provides services exempt from IVA, and your gross income for the previous or current year is below 3,500 UVT (Colombia’s tax value unit): $183.309.000 in 2026, with the UVT at $52.374. If you contract with the Colombian State, the limit is 4,000 UVT ($209.496.000). Salary, pensions and occasional gains don’t count.
The tool writes the amount in words, subtracts any withholding tax your client deducts and numbers your cuentas de cobro in order. The two clauses are the ones clients ask for most: a statement that you are not registered for IVA, and proof of your social security payment (PILA) for the period, which contractors must attach to get paid.
What it is, how to make one and 3 complete examples: Cuenta de cobro: how to bill clients in Colombia (2026 guide)
Individuals who aren’t required to issue invoices: those not registered for IVA who meet every condition in article 437 of Colombia’s Tax Code, and those who only provide services exempt from IVA, as long as their income for the year is below 3,500 UVT ($183.309.000 in 2026). Companies and anyone above the limit must issue electronic invoices.
Yes. The rules for not having to invoice refer to individuals and don’t depend on nationality, so the same limit applies: below 3,500 UVT ($183.309.000 in 2026). Most clients will ask for your RUT (Colombia’s tax registry). To register, the DIAN (Colombia’s tax authority) asks for a copy of your identity document; in practice people use a cédula de extranjería, a passport or a valid PPT. If you are outside Colombia, you can request registration online through the DIAN’s PQSR service. Your tax residency depends on how long you stay in the country: check it with an accountant.
An electronic invoice is validated by the DIAN and is issued by those required to invoice. A cuenta de cobro is a private document, not validated by the DIAN, that only people without that obligation can use. Note: not being registered for IVA does not, on its own, exempt you from invoicing; the DIAN says so in Oficio 907979 of 2020.
It’s best to sign it: the signature shows you issued it, and most clients require it. Print the PDF and sign it, or open the Word file and add your scanned signature before sending it.
It means you don’t charge IVA (Colombian VAT) because you meet the conditions in paragraph 3 of article 437: income below 3,500 UVT, no more than one business premises, no franchises and no taxed contracts above 3,500 UVT, among others. If you are about to sign a taxed contract above 3,500 UVT, you must register for IVA first.
Because whoever hires you must check that the contractor paid their health, pension and occupational risk contributions for the period before paying. That’s why many companies won’t process a cuenta de cobro without the payment form number (PILA).
The client who pays you calculates and deducts it, depending on the type of service and your situation, for example whether you file an income tax return. This tool doesn’t calculate it: if your client has told you how much they will deduct, enter it and the total due adjusts. The support article explains the most common cases.
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