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CompuTécnicos implements professional accounting features designed to meet Colombian tax regulations and DIAN (Dirección de Impuestos y Aduanas Nacionales) requirements.

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Compliance Features

The system satisfies key Colombian legal requirements:
Supporting Documentation: PDF/JPG upload for invoices and receipts
Provider Information: Complete supplier data including NIT and address
IVA Control: Track both input tax (paid) and output tax (collected)
Withholding Tax: Record retención en la fuente on purchases and sales
Inventory Valuation: Weighted average cost method for financial statements
Audit Reports: Professional Excel exports for DIAN audits
Electronic Invoicing: Integration with Alegra and Siigo for facturación electrónica

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IVA (Value Added Tax)

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Understanding Colombian IVA

Colombia uses a value-added tax system with multiple rates:
RateDescriptionCommon Products
0%ExemptBasic foods, books, medicines
5%ReducedSome processed foods, utilities
19%StandardMost goods and services

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Recording IVA on Purchases

When you purchase inventory from suppliers:
  1. The supplier charges you IVA (typically 19%)
  2. This is input IVA that you can deduct
  3. Record the IVA amount in the inventory movement
  4. Example:
    • Product cost: $1,000,000
    • IVA (19%): $190,000
    • Total paid: $1,190,000
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iva
decimal
Record the IVA amount (in this example: 190000)

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Tracking IVA on Sales

When you sell products to customers:
  1. You charge IVA on the sale price
  2. This is output IVA that you owe to DIAN
  3. Configure product-level IVA rates
  4. The system calculates IVA automatically on invoices

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Net IVA Calculation

Your IVA obligation to DIAN is: 
Net IVA = IVA Collected (output) - IVA Paid (input)
If positive: You owe DIAN If negative: You have IVA credit to carry forward The General Report displays both IVA paid and collected KPIs to help calculate your net position.

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IVA Filing Requirements

Businesses must file IVA returns bimonthly or quarterly depending on their fiscal calendar. Use the accounting reports to calculate your filing amounts.
Steps for IVA filing:
  1. Generate General Report for the period
  2. Note the IVA Collected and IVA Paid amounts
  3. Calculate net IVA obligation
  4. Export report to Excel for documentation
  5. File through DIAN’s MUISCA system
  6. Keep reports and supporting documents for 5 years

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Retención (Withholding Tax)

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Understanding Retención en la Fuente

Colombia requires withholding tax on many transactions:
  • At purchase: You withhold a percentage from supplier payments
  • At sale: Customers (especially large companies) withhold from your invoices
  • Withheld amounts are credited against income tax

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Common Withholding Rates

ConceptRateWhen Applied
Services4%Professional services
Purchases2.5%Goods purchases
Commissions10%Sales commissions
Rent3.5%Property rent
Withholding obligations depend on your tax regime (regular vs. simplified). Consult your accountant to determine which rates apply to your business.

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Recording Withholding Tax

When recording a purchase with withholding:
  1. Enter the gross amount as unit price
  2. Record IVA if applicable
  3. Enter the withholding amount
  4. Example:
    • Purchase amount: $1,000,000
    • IVA (19%): $190,000
    • Withholding (2.5%): $25,000
    • Net paid: 1,165,000(1,165,000 (1,190,000 - $25,000)
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retencion
decimal
Record the withholding amount (in this example: 25000)

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Withholding Certificates

You must provide withholding certificates to suppliers:
  1. Generate Purchase Report for the period
  2. Filter by supplier
  3. Sum withholding amounts
  4. Issue certificate (Certificado de Retención) to supplier
  5. File withholding declarations with DIAN monthly

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Electronic Invoicing (Facturación Electrónica)

CompuTécnicos integrates with Colombian electronic invoicing providers to comply with DIAN’s facturación electrónica mandate.

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Supported Providers

The system supports two major e-invoicing providers:

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Alegra

  • Popular cloud-based accounting platform
  • Full DIAN certification
  • Automatic invoice generation and transmission
  • PDF and XML document generation

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Siigo

  • Enterprise accounting software
  • DIAN-approved provider
  • Complete electronic invoicing workflow
  • Integration with Colombian banks

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Configuration

Electronic invoicing is configured in /config/factura_config.php:
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provider
enum
required
E-invoicing provider to use
  • alegra - Alegra platform
  • siigo - Siigo platform
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simulate
boolean
Simulation mode - If true, invoices are registered locally without calling external APIs. Set to false for production.

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Alegra Configuration

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alegra.token
string
required
Alegra API token from your account settings
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alegra.email
string
required
Email address associated with your Alegra account

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Siigo Configuration

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siigo.client_id
string
required
OAuth client ID from Siigo developer portal
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siigo.client_secret
string
required
OAuth client secret for API authentication
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siigo.username
string
required
Siigo account username
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siigo.password
string
required
Siigo account password

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Invoice Generation Workflow

When an order is marked as completed:
  1. System calls the e-invoicing provider API
  2. Invoice is created with order details:
    • Customer information
    • Line items with SKU, quantity, price
    • IVA calculations per product
    • Discounts if applicable
  3. Provider generates:
    • Electronic invoice number
    • PDF document
    • XML file for DIAN
    • CUFE (unique invoice code)
  4. System stores invoice reference locally
  5. Customer receives invoice via email

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Invoice States

StateDescription
simuladoTesting mode, not sent to provider
enviadoSent to provider, awaiting confirmation
registradoSuccessfully registered
anuladoCanceled with credit note
errorFailed, requires manual intervention

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Credit Notes (Notas Crédito)

When you need to cancel or adjust an invoice:
  1. System generates a credit note
  2. Links to original invoice
  3. Sends to e-invoicing provider
  4. Original invoice is marked as “anulado”
  5. Credit note is transmitted to DIAN
Electronic invoices cannot be deleted once transmitted to DIAN. Always use credit notes for corrections or cancellations.

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Testing Electronic Invoicing

During setup and testing:
  1. Set 'simulate' => true in configuration
  2. Process test orders
  3. System registers invoices locally without API calls
  4. Verify all data is correct
  5. Switch to 'simulate' => false for production

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Supporting Documentation

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DIAN Requirements

Colombian law requires businesses to maintain:
  • Purchase invoices (facturas de compra)
  • Sales invoices (facturas de venta)
  • Payment receipts (comprobantes de pago)
  • Bank statements
  • Withholding certificates
Retention period: 5 years minimum

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Document Upload System

CompuTécnicos provides secure document storage:
  • Upload PDF or JPG files
  • One document per inventory movement
  • Files stored in uploads/soportes/
  • Secure file naming: soporte_[product_id]_[timestamp].[ext]
  • Automatic cleanup of orphaned files

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Document Security

Ensure proper file permissions on the uploads directory:
chmod 755 uploads/soportes
chown www-data:www-data uploads/soportes
Incorrect permissions can prevent document uploads or create security vulnerabilities.

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Document Access

Documents are accessible:
  • From the inventory table (“View” link)
  • Included in Excel report references
  • Direct URL access for authorized users only
  • Protected by session authentication

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Provider (Supplier) Compliance

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Required Provider Information

For DIAN compliance, record complete supplier details:
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nombre
string
required
Full legal business name as registered with DIAN
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nit
string
required
NIT (Número de Identificación Tributaria) - Can be stored in the name field or use a dedicated field
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direccion
string
required
Complete physical address including city and department
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telefono
string
Contact phone number
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email
string
Business email address

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Provider Registration Steps

  1. Navigate to Admin → Providers
  2. Click ”+ New Provider”
  3. Enter all required information
  4. Verify NIT is correct (format: XXXXXXXXX-X)
  5. Save the provider
All purchase movements must reference a registered provider.

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Inventory Valuation Methods

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Average Cost Method

CompuTécnicos uses the weighted average cost method: 
Average Cost = Total Purchase Cost / Total Quantity Purchased
Example:
  • Purchase 1: 10 units at 1,000=1,000 = 10,000
  • Purchase 2: 5 units at 1,200=1,200 = 6,000
  • Average cost: 16,000/15units=16,000 / 15 units = 1,066.67 per unit
This method:
  • Is accepted by Colombian tax authorities
  • Smooths price fluctuations
  • Simplifies COGS calculations
  • Matches NIIF accounting standards
Once you select an inventory valuation method, you must use it consistently. Changing methods requires DIAN approval and tax return adjustments.

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Financial Statement Support

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Balance Sheet Inventory

Use the Valued Inventory Report for:
  • Current assets section
  • Inventory line item
  • Valued at average cost
  • As of balance sheet date
Example: 
Current Assets
  Cash: $5,000,000
  Inventory: $12,450,000 (from Valued Inventory Report)
  Accounts Receivable: $3,000,000

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Income Statement COGS

Calculate Cost of Goods Sold: 
COGS = Beginning Inventory + Purchases - Ending Inventory
Use accounting reports:
  1. Valued Inventory Report for beginning balance (Jan 1)
  2. Purchase Report for purchases during period
  3. Valued Inventory Report for ending balance (Dec 31)

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Audit Preparation

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DIAN Audit Response

If DIAN requests information:
  1. Generate reports for the requested period
  2. Export to Excel for professional presentation
  3. Gather supporting documents:
    • All uploaded invoices/receipts
    • Withholding certificates
    • Electronic invoice files (PDF/XML)
  4. Provide audit trail: Show user actions and timestamps
  5. Calculate tax reconciliation: IVA and withholdings

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Document Checklist

General Report for full period
Purchase Report with all supplier transactions
Valued Inventory Report at period start and end
Supporting documents (PDFs/images) for all purchases
Electronic invoice records with CUFE numbers
Withholding tax calculations and certificates
Provider information with NIT verification

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Future Enhancements

Planned features for enhanced compliance:
  1. Sales integration: Connect exit movements to sales orders
  2. Profit reports: Calculate gross and net profit automatically
  3. Bank reconciliation: Match inventory purchases to bank transactions
  4. DIAN fiscal reports: Pre-formatted reports for common DIAN filings
  5. Automatic backups: Scheduled backup of documents and data
  6. Digital signature: Sign exported reports for legal validity

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Compliance Best Practices

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Daily Operations

  • Record all inventory movements on the same day
  • Upload supporting documents immediately
  • Verify supplier information is complete
  • Calculate taxes (IVA, retención) accurately
  • Generate electronic invoices for all sales

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Monthly Tasks

  • Export and archive all monthly reports
  • Verify IVA calculations before filing
  • Issue withholding certificates to suppliers
  • Reconcile inventory counts with system
  • Review and clean orphaned documents

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Annual Requirements

  • Year-end inventory valuation report
  • Annual IVA reconciliation
  • Income tax preparation with COGS
  • Financial statement support
  • Document retention verification (5 years)
Maintain regular backups of your system and documents. Data loss can result in penalties from DIAN if you cannot produce required documentation during an audit.

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