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INC tax in Colombia #629

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Merged
merged 6 commits into from
Oct 28, 2025
Merged

INC tax in Colombia #629

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66594a0
Add INC tax
alvarolivie Oct 24, 2025
88625e7
Merge branch 'main' into inc-colombia
alvarolivie Oct 24, 2025
07a1342
Add def to data
alvarolivie Oct 24, 2025
25eb42b
Add comment to explain differences
alvarolivie Oct 28, 2025
a51644a
Update changelog
alvarolivie Oct 28, 2025
35456ba
Merge branch 'main' into inc-colombia
alvarolivie Oct 28, 2025
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1 change: 1 addition & 0 deletions CHANGELOG.md
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Expand Up @@ -8,6 +8,7 @@ The format is based on [Keep a Changelog](http://keepachangelog.com/) and this p

### Added

- `co`: Add new INC tax defenition.
- `sg`: Singaporean regime
- `tax`: `keys` for GST
- `bill`: `Line` with `seller` property, to be used in Mexico.
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10 changes: 10 additions & 0 deletions data/regimes/co.json
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Expand Up @@ -135,6 +135,16 @@
"es": "Impuesto de Industria y Comercio"
}
},
{
"code": "INC",
"name": {
"es": "INC"
},
"title": {
"en": "National Consumption Tax",
"es": "Impuesto Nacional al Consumo"
}
},
{
"code": "RVAT",
"name": {
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25 changes: 22 additions & 3 deletions regimes/co/tax_categories.go
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Expand Up @@ -9,10 +9,14 @@ import (
)

// Local tax categories.
// In Colombia, the Impuesto Nacional al Consumo (INC) is a national tax managed by the central government,
// applied to services like restaurants, mobile phone plans, certain vehicles, and new real estate (Estatuto Tributario, Arts. 512-1 to 512-13).
// In contrast, the Impuesto al Consumo (IC) is a regional (departmental or municipal) tax applied to specific products
// such as alcoholic beverages, cigarettes, and fuels, managed locally by departments or municipalities (Ley 223 de 1995, Arts. 188-209).
const (
TaxCategoryIC cbc.Code = "IC" // Impuesto Consumo
TaxCategoryICA cbc.Code = "ICA" // Impuesto de Industria y Comercio
TaxCategoryINC cbc.Code = "INC"
TaxCategoryIC cbc.Code = "IC" // Impuesto Consumo
TaxCategoryICA cbc.Code = "ICA" // Impuesto de Industria y Comercio
TaxCategoryINC cbc.Code = "INC" // Impuesto Nacional al Consumo
TaxCategoryReteIVA cbc.Code = "RVAT" // ReteIVA
TaxCategoryReteRenta cbc.Code = "RR" // ReteRenta
TaxCategoryReteICA cbc.Code = "RICA" // ReteICA
Expand Down Expand Up @@ -100,6 +104,21 @@ var taxCategories = []*tax.CategoryDef{
Rates: []*tax.RateDef{},
},
//
// INC - national
//
{
Code: TaxCategoryINC,
Name: i18n.String{
i18n.ES: "INC",
},
Title: i18n.String{
i18n.EN: "National Consumption Tax",
i18n.ES: "Impuesto Nacional al Consumo",
},
Retained: false,
Rates: []*tax.RateDef{},
},
//
// ReteIVA
//
{
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