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Incorporation checklist for Colombia: documents, chamber registration, registration tax, RUT and deadlines

Last verified: 2026-10-26 · Status: Stable

Setting up in Colombia runs through the chamber of commerce: apostille and translate the foreign parent's documents, sign the SAS private document (or the public deed for other types), apply for the matrícula within one month and pay the 2026 national fees plus a departmental registration tax of 0.1 to 0.3 percent of capital. The company must be in the RUT before trading, the foreign parent registers its control situation within 30 days and the beneficial owners go to DIAN within two months. Government fees for a small SAS total under US$260; notary, translation and advisers come on top.

USD figures use the TRM (tasa representativa del mercado) of COP 3,158.43 per US dollar, valid 24 to 26 October 2026, from the official TRM series published by the Superintendencia Financiera on the national open data portal. Conversions are for orientation only.

Key facts

Deadline to apply for the matrícula after the formation deed or branch opening	1 monthsCódigo de Comercio art. 31, as of 2026-10-26 · in force
Chamber of commerce fee to inscribe an act (6 UVB, 2026)	73000 COPDecreto 1074 de 2015 art. 2.2.2.46.1.4, as of 2026-10-26 · in force
Chamber fee to register a book (2 UVB, 2026)	24200 COPDecreto 1074 de 2015 art. 2.2.2.46.1.4, as of 2026-10-26 · in force
Certificate of existence and legal representation (1 UVB, 2026)	12100 COPDecreto 1074 de 2015, as of 2026-10-26 · in force
Departmental registration tax on company formation, lower bound	0.1 %Ley 223 de 1995 art. 230 lit. c (Ley 2069 de 2020 art. 3), as of 2026-10-26 · in force
Departmental registration tax on company formation, upper bound	0.3 %Ley 223 de 1995 art. 230 lit. c (Ley 2069 de 2020 art. 3), as of 2026-10-26 · in force
Deadline to register an act executed in Colombia (three months if executed abroad)	2 monthsLey 223 de 1995 art. 231, as of 2026-10-26 · in force
When a company must register in the RUT	Before starting its economic activity textEstatuto Tributario art. 555-2 par. 2, as of 2026-10-26 · in force
Deadline to register a control situation in the Registro Mercantil	30 daysLey 222 de 1995 art. 30, as of 2026-10-26 · in force
Deadline for a new entity's initial RUB filing after RUT registration	2 monthsDIAN Resolución 164 de 2021 art. 10, as of 2026-10-26 · in force
Unidad de Valor Tributario (UVT), 2026	52374 COPDIAN Resolución 238 de 2025, as of 2026-01-01 · in force
TRM used for USD conversions (valid 24 to 26 October 2026)	3158.43 COP per USDOfficial TRM series, Superintendencia Financiera de Colombia, as of 2026-10-24 · in force

The rule

1. Public documents issued abroad, such as the foreign parent's certificate of existence or a power of attorney, are submitted with an apostille under the treaties Colombia has ratified or, if the issuing country is not a party, authenticated by a Colombian consul. Documents in a language other than Spanish need a translation by the Ministry of Foreign Affairs, an official interpreter or a translator appointed by the authority.
Cost to do it: Apostille fees are charged in the issuing country; official translation fees vary by translator and are not regulated here.Código General del Proceso (Ley 1564 de 2012), Art. 251, 2012-07-12 official text · verified 2026-10-26

2. Chambers of commerce will not register a trader or establishment under the same name as one already registered, so the name is checked first. The SAS is created by a private document whose signatures are authenticated before registration (directly or through an attorney); other company types are formed by public deed. The chamber checks the constitution document against the law and refuses to register it if a legal requirement is missing.Código de Comercio (Decreto 410 de 1971); Ley 1258 de 2008, Código de Comercio art. 35 and art. 110; Ley 1258 art. 5 par. 1 and art. 6, 1971-03-27 official text · verified 2026-10-26

3. A company applies for its matrícula through its legal representative within one month after the date of the formation deed, and a branch or establishment within one month after it opens. A company may not start operating before the formation document is registered, and administrators who act before that answer jointly to partners and third parties for the operations they carry out.Código de Comercio (Decreto 410 de 1971), Art. 31 and art. 116, 1971-03-27 official text · verified 2026-10-26

4. Registry fees are national and set in UVB (COP 12,110 in 2026). The matrícula and its renewal are charged on ordinary assets in six bands, starting at 2 UVB plus 0.7 UVB per COP 1,000,000 of assets and capped at 1,000 UVB; each act or document registered costs 6 UVB; each book 2 UVB; certificates of existence 1 UVB and the RUES form 0.7 UVB.
Cost to do it: 2026 values: inscription of an act COP 73,000 (US$23.11); book COP 24,200 (US$7.66); existence certificate COP 12,100 (US$3.83); RUES form COP 8,500 (US$2.69); matrícula cap COP 12,110,000 (US$3,834.18).
Example: Matrícula for opening assets of COP 50,000,000: COP 24,220 plus 50 times COP 8,477, that is COP 448,070. / About US$141.86.Decreto 1074 de 2015 as amended by Decreto 45 de 2024, Art. 2.2.2.46.1.1 to art. 2.2.2.46.1.4, 2024-01-30 official text · verified 2026-10-26

5. Registering the formation of a company at the chamber triggers the departmental registration tax. The base is the total contribution, including subscribed or social capital and any share premium. Departmental assemblies set the rate within national bands: 0.1 to 0.3 percent for acts with an amount that involve the formation of companies or increases in share premium, 0.3 to 0.7 percent for other acts with an amount registered at chambers, and two to four daily minimum wages for acts without an amount such as appointing a legal representative or auditor. Microenterprises have lower bands (0.1 to 0.2 percent for formation). Registration must be requested within two months of execution in Colombia or three months if executed abroad; late registration bears default interest.
Cost to do it: 2026 acts without an amount: COP 116,727 to COP 233,454 (US$36.96 to US$73.91), that is two to four daily minimum wages of COP 58,363.50.
Example: SAS with subscribed capital of COP 50,000,000: COP 50,000 to COP 150,000 depending on the department. / About US$15.83 to US$47.49.Ley 223 de 1995 as amended by Ley 1607 de 2012 (art. 229) and Ley 2069 de 2020 (art. 230), Art. 226, art. 229, art. 230 and art. 231, 2020-12-31 official text · verified 2026-10-26 · changed: Ley 2069 de 2020 art. 3 (31 December 2020) created the lower 0.1 to 0.3 percent band for company formation and premium increases and the microenterprise bands.

6. Registration in the RUT, which gives the NIT tax ID, must be completed before the business starts, at DIAN or at the chambers of commerce. A company files its current certificate of existence and legal representation and the legal representative's ID (an attorney may act with a power). Failing to register before starting is sanctioned with closure of the premises for one day per month of delay or, where there are no premises, a fine of one UVT (COP 52,374 in 2026) per day of delay.
Cost to do it: DIAN charges nothing to register in the RUT.Estatuto Tributario; Decreto 1625 de 2016 as amended by Decreto 678 de 2022, ET art. 555-2 par. 2 and art. 658-3 num. 1; Decreto 1625 art. 1.6.1.2.11, 2021-09-14 official text · verified 2026-10-26

7. The share or partners' register and the minute books of shareholders' or partners' meetings must be registered at the chamber of commerce; accounting books no longer are.
Cost to do it: 2 UVB, COP 24,200 (US$7.66) per book in 2026.Código de Comercio art. 28 num. 7 as amended by Decreto Ley 19 de 2012 art. 175, Art. 28 num. 7, 2012-01-10 official text · verified 2026-10-26

8. When a foreign parent controls a Colombian company (more than 50 percent of capital, the votes for the decision majority or for electing the board majority, or dominant influence), the parent must record the control situation in a private document stating the names, domicile, nationality and activity of the linked companies and the basis of control, and file it for registration in the Registro Mercantil of each linked company within 30 days after control arises. If not filed, Supersociedades may declare the situation, order registration and impose fines.
Cost to do it: Inscription of the document: 6 UVB, COP 73,000 (US$23.11) in 2026.Ley 222 de 1995; Código de Comercio art. 260 and art. 261 as replaced by Ley 222 art. 26 and art. 27, Ley 222 art. 30, 1995-12-20 official text · verified 2026-10-26

9. A company formed from 1 June 2023 makes its initial filing in the DIAN beneficial ownership register (RUB) within two months after its RUT registration, after adding the "Informante Beneficiarios Finales" responsibility to the RUT.DIAN Resolución 164 de 2021 as amended by Resolución 1240 de 2022, Art. 9 and art. 10, 2021-12-27 official text · verified 2026-10-26

Step	Deadline	Rule
Apply for the matrícula	Within 1 month of the formation deed	Código de Comercio art. 31
Start of operations	Only after registration	Código de Comercio art. 116
Registration tax on the formation act	Within 2 months (3 if signed abroad)	Ley 223 de 1995 art. 231
RUT and NIT	Before starting the activity	Estatuto Tributario art. 555-2 par. 2
Control situation of a foreign parent	Within 30 days of control arising	Ley 222 de 1995 art. 30
Initial beneficial ownership filing	Within 2 months of RUT registration	Resolución 164 de 2021 art. 10
Annual matrícula renewal	By 31 March every year	Código de Comercio art. 33

Legal deadlines in the first months of a Colombian company (primary texts cited on this page). These are statutory limits, not processing times.

Item	COP	Approx. USD
Matrícula	448,070	141.86
Inscription of constitution document	73,000	23.11
RUES form and existence certificate	20,600	6.52
Share register and minute book	48,400	15.32
Inscription of the control situation	73,000	23.11
Registration tax (0.1% to 0.3%)	50,000 to 150,000	15.83 to 47.49
RUT and RUB	0	0
Total	713,070 to 813,070	225.77 to 257.43

Government fees for a single shareholder SAS with subscribed capital and opening assets of COP 50,000,000 controlled by a foreign parent, 2026 (Decreto 1074 de 2015; Ley 223 de 1995). Notary authentication, apostilles, translations and advisers are extra. USD at the TRM of COP 3,158.43.

Worked example

A Chilean parent sets up a Colombian SAS with COP 50,000,000 of capital. Its certificate of existence and the power for its local attorney are apostilled in Chile and officially translated where needed (Código General del Proceso art. 251).
The attorney checks the name, signs and authenticates the private document and files it at the chamber within one month (Código de Comercio art. 31), paying the matrícula, inscription and registration tax: about COP 713,070 to COP 813,070 (US$225.77 to US$257.43) including the control situation filing.
The SAS registers in the RUT before invoicing (Estatuto Tributario art. 555-2), files the RUB within two months (Resolución 164 de 2021 art. 10) and the parent registers the control situation within 30 days (Ley 222 de 1995 art. 30).
Capital arrives through the FX market so the investment is registered with Banco de la República (see the foreign investment page).

Step by step

1. Gather and apostille the parent's documents and powers; arrange official translations.
2. Check the name and draft the constitution document or deed (see the SAS, S.A., limitada or branch page).
3. Authenticate signatures (SAS) or execute the public deed, then file at the chamber of commerce of the main domicile within one month.
4. Pay chamber fees and the departmental registration tax; obtain the existence certificate.
5. Complete the RUT and obtain the NIT before starting business; add the beneficial owner responsibility.
6. Register the share register and minute book.
7. File the control situation document within 30 days and the RUB within two months.
8. Open a bank account and channel foreign capital through the FX market (see the FX and foreign investment pages).
9. Diarise 31 March for the annual matrícula renewal (see the annual compliance page).

Common traps

Using a Colombian notary to certify foreign documents that lack an apostille; foreign public documents need the apostille or consular authentication (CGP art. 251).
Trading before registration; administrators become jointly liable (Código de Comercio art. 116).
Missing the two month window for the registration tax, which then accrues default interest (Ley 223 de 1995 art. 231).
Applying the 0.3 to 0.7 percent band to a company formation; since Ley 2069 de 2020 formation falls in the 0.1 to 0.3 percent band (art. 230 lit. c), so check the department's liquidation.
Forgetting the parent's control situation filing; Supersociedades may declare it and fine (Ley 222 art. 30).
Invoicing before RUT registration, which risks closure or daily fines (Estatuto Tributario art. 658-3).

Sources

← Branch of a foreign company in Colombia: when it is required, how it is opened and what it must keep upBeneficial ownership in Colombia: the DIAN RUB register, the 5 percent test and control filings →