Country pack
communityColombia
Ekwo is free, open source accounting software. Its Colombia pack carries the chart of accounts (Plan Único de Cuentas (Decreto 2650 de 1993) — selección para pymes, 130 accounts), 3 tax rates in COP, the periodic return (Declaración del Impuesto sobre las Ventas — IVA (Formulario 300), 21 boxes), and the financial statements (Estado de situación financiera, Estado de resultado integral). Last checked on 2026-09-25 against 10 texts of law and official sources.
- Country code
CO- Currency
COP- Pack version
0.3.0- Last checked
- 2026-09-25
What the pack carries
- Charts of accountsWhat a company installs, and who each chart is published for.
default(default) — 130 accounts, for companies
- TaxesHow many the pack carries, at which distinct rates, and which treatments it can express.
- 10 taxes at rates of 0, 5, 19
domestic,exempt,export,foreign_services_received - Periodic declarationThe form the accounts are read into, the cadences it is filed on, and how many boxes it has.
CO-VAT-300— 21 boxes, filed bimonth or four_month
- When it is dueA rule of the country, not a date. A pack that cannot state its rule states nothing.
- a day assigned per taxpayer
- The file it is deposited asThe brick of packages/formats that writes it, where one exists.
- filed by hand on the administration’s portal
- Electronic invoicingThe profile the country imposes, the day it starts, and the text that imposes it.
- no profile declared
- Where the tax balance landsThe accounts a filed declaration settles to, by role.
- payable
240825 - receivable
135520
- payable
- Bank statementsThe formats this country’s banks send, and whether anything here reads them.
csvno reader yet
- Payment filesThe formats the country’s banks accept for an outgoing payment.
- no format named
- Financial statementsThe schemes the chart reports on, and the taxonomy their keys are written against.
CO-DECRETO2649-ESF— 24 linesCO-DECRETO2649-ER— 12 lines
- Who has read itA pack is reviewed when a named professional has read it against the law, and never before.
communityno named reviewer10 sources cited- Last checked against the lawThe most recent day somebody opened one of the texts the pack was built from.
- 2026-09-25
- Pack versionWhat this pack calls itself, the day it says its transcription is true, and the languages it publishes.
0.3.0— published 2026-10-23es
Free, and operated
Where the open core stops.
The line is operational, not functional. Everything that keeps working on its own is open core; what needs credentials, a certificate or a channel somebody keeps running is the hosted edition.
CO-VAT-300declarationFree, for everComputed from the ledger, frozen box by box, filed by hand on the administration’s portal, and what it owes is carried to 240825. The deposit number and the administration’s own words come back into your own database.
OperatedTransmission: the credentials, the certificate and a channel somebody keeps running. The return stays yours.
csvbank statementFree, for everNot yet: no brick of packages/formats/ reads csv.
OperatedFetching the statement without being handed it: a PSD2 aggregator contract.
What it was built from
10 sources — the law this pack was read against
- Estatuto Tributario Nacional (Decreto 624 de 1989) — compilación jurídica vigente
Dirección de Impuestos y Aduanas Nacionales (DIAN) · law · read 2026-09-25
- Decreto 1625 de 2016 — Decreto Único Reglamentario en materia tributaria, Título 1 (plazos para declarar y pagar), modificado cada año por el decreto que fija el calendario tributario
Departamento Administrativo de la Función Pública — Gestor Normativo · regulation · read 2026-09-25
- Formulario 300 — Declaración del Impuesto sobre las Ventas (IVA), y su instructivo de diligenciamiento
Dirección de Impuestos y Aduanas Nacionales (DIAN) · form · read 2026-09-25
- Resolución DIAN No. 000165 del 1 de noviembre de 2023 — sistema de facturación electrónica, Anexo Técnico de Factura Electrónica de Venta
Dirección de Impuestos y Aduanas Nacionales (DIAN) · regulation · read 2026-09-25
- Anexo Técnico del Documento Equivalente Electrónico, versión 1.0
Dirección de Impuestos y Aduanas Nacionales (DIAN) · standard · read 2026-09-25
- Validación previa de la factura electrónica — cómo funciona el sistema de facturación electrónica
Dirección de Impuestos y Aduanas Nacionales (DIAN) · guidance · read 2026-09-25
- Calendario Tributario
Dirección de Impuestos y Aduanas Nacionales (DIAN) · portal · read 2026-09-25
- Decreto 2650 de 1993 — Plan Único de Cuentas para comerciantes
Superintendencia de Sociedades · regulation · read 2026-09-25
- Decreto 2420 de 2015 — Decreto Único Reglamentario de las Normas de Contabilidad, de Información Financiera y de Aseguramiento de la Información
Departamento Administrativo de la Función Pública — Gestor Normativo · regulation · read 2026-09-25
- Decreto 2706 de 2012 — Marco técnico normativo de información financiera para los preparadores de información financiera que se clasifican en el grupo 3 (microempresas)
Departamento Administrativo de la Función Pública — Gestor Normativo · regulation · read 2026-09-25
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