{"id":137,"date":"2022-07-08T19:16:34","date_gmt":"2022-07-08T19:16:34","guid":{"rendered":"https:\/\/micrositios.dian.gov.co\/regimen-simple-tributacion\/?page_id=137"},"modified":"2023-12-21T15:03:42","modified_gmt":"2023-12-21T15:03:42","slug":"como-presentar-la-declaracion-anual-consolidada-de-iva","status":"publish","type":"page","link":"https:\/\/micrositios.dian.gov.co\/regimen-simple-tributacion\/como-presentar-la-declaracion-anual-consolidada-de-iva\/","title":{"rendered":"C\u00f3mo presentar la declaraci\u00f3n anual consolidada de iva"},"content":{"rendered":"

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Recomendaciones para presentar la Declaraci\u00f3n anual
Consolidada de IVA a contribuyentes inscritos al RST <\/h2>\n

[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=\u00bb1″ _builder_version=\u00bb4.16″ _module_preset=\u00bbdefault\u00bb custom_padding=\u00bb6px||0px|||\u00bb da_disable_devices=\u00bboff|off|off\u00bb global_colors_info=\u00bb{}\u00bb da_is_popup=\u00bboff\u00bb da_exit_intent=\u00bboff\u00bb da_has_close=\u00bbon\u00bb da_alt_close=\u00bboff\u00bb da_dark_close=\u00bboff\u00bb da_not_modal=\u00bbon\u00bb da_is_singular=\u00bboff\u00bb da_with_loader=\u00bboff\u00bb da_has_shadow=\u00bbon\u00bb][et_pb_row column_structure=\u00bb3_5,2_5″ disabled_on=\u00bbon|off|off\u00bb _builder_version=\u00bb4.17.0″ _module_preset=\u00bbdefault\u00bb global_colors_info=\u00bb{}\u00bb][et_pb_column type=\u00bb3_5″ _builder_version=\u00bb4.16″ _module_preset=\u00bbdefault\u00bb global_colors_info=\u00bb{}\u00bb][dipl_breadcrumb breadcrumb_layout=\u00bblayout2″ link_target=\u00bbon\u00bb separator_text=\u00bb\/\u00bb separator_size=\u00bb14px\u00bb separator_color=\u00bb#000000″ use_home_link_custom_text=\u00bbon\u00bb home_link_text=\u00bbInicio\u00bb use_home_link_icon=\u00bbon\u00bb home_link_icon=\u00bb#||divi||400″ home_link_icon_color=\u00bb#41d78c\u00bb _builder_version=\u00bb4.17.1″ _module_preset=\u00bbdefault\u00bb global_text_settings_font_size=\u00bb12px\u00bb text_font=\u00bbUbuntu||||||||\u00bb text_text_color=\u00bb#262944″ link_font=\u00bbUbuntu|500|||||||\u00bb global_colors_info=\u00bb{}\u00bb text_text_color__hover_enabled=\u00bbon|desktop\u00bb text_text_color__hover=\u00bb#00b4dc\u00bb][\/dipl_breadcrumb][\/et_pb_column][et_pb_column type=\u00bb2_5″ _builder_version=\u00bb4.16″ _module_preset=\u00bbdefault\u00bb global_colors_info=\u00bb{}\u00bb][dipl_ajax_search search_placeholder=\u00bbBuscar por palabra clave\u00bb number_of_results=\u00bb-1″ orderby=\u00bbpost_title\u00bb order=\u00bbASC\u00bb no_result_text=\u00bbNo encontramos resultados a tu b\u00fasqueda\u00bb include_post_types=\u00bbpage\u00bb url_new_window=\u00bbon\u00bb search_icon_color=\u00bb#41d78c\u00bb loader_size=\u00bb12px\u00bb loader_color=\u00bb#41d78c\u00bb _builder_version=\u00bb4.17.0″ _module_preset=\u00bbdefault\u00bb search_result_item_title_font=\u00bbWork Sans|700|||||||\u00bb search_result_item_excerpt_font=\u00bbUbuntu||||||||\u00bb search_result_item_excerpt_font_size=\u00bb12px\u00bb form_field_font=\u00bbUbuntu||||||||\u00bb form_field_font_size=\u00bb12px\u00bb width=\u00bb80%\u00bb module_alignment=\u00bbright\u00bb border_radii_form_field=\u00bbon|6px|6px|6px|6px\u00bb border_width_all_form_field=\u00bb0px\u00bb global_colors_info=\u00bb{}\u00bb][\/dipl_ajax_search][\/et_pb_column][\/et_pb_row][et_pb_row _builder_version=\u00bb4.16″ _module_preset=\u00bbdefault\u00bb custom_padding=\u00bb||6px|||\u00bb global_colors_info=\u00bb{}\u00bb][et_pb_column type=\u00bb4_4″ _builder_version=\u00bb4.16″ _module_preset=\u00bbdefault\u00bb global_colors_info=\u00bb{}\u00bb][et_pb_text _builder_version=\u00bb4.18.0″ _module_preset=\u00bbdefault\u00bb text_font=\u00bbWork Sans|700|||||||\u00bb text_text_color=\u00bb#2b323d\u00bb text_font_size=\u00bb19px\u00bb text_orientation=\u00bbcenter\u00bb text_orientation_tablet=\u00bbcenter\u00bb text_orientation_phone=\u00bbleft\u00bb text_orientation_last_edited=\u00bbon|phone\u00bb global_colors_info=\u00bb{}\u00bb]<\/p>\n

C\u00f3mo presentar la Declaraci\u00f3n anual consolidada de IVA<\/strong><\/h3>\n

[\/et_pb_text][et_pb_divider color=\u00bb#41d78c\u00bb divider_weight=\u00bb4px\u00bb _builder_version=\u00bb4.18.0″ _module_preset=\u00bbdefault\u00bb width=\u00bb57%\u00bb width_tablet=\u00bb60%\u00bb width_phone=\u00bb100%\u00bb width_last_edited=\u00bbon|phone\u00bb module_alignment=\u00bbcenter\u00bb custom_margin=\u00bb-23px||10px||false|false\u00bb global_colors_info=\u00bb{}\u00bb][\/et_pb_divider][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=\u00bb1″ specialty=\u00bbon\u00bb _builder_version=\u00bb4.16″ _module_preset=\u00bbdefault\u00bb custom_padding=\u00bb5px||17px|||\u00bb da_disable_devices=\u00bboff|off|off\u00bb global_colors_info=\u00bb{}\u00bb da_is_popup=\u00bboff\u00bb da_exit_intent=\u00bboff\u00bb da_has_close=\u00bbon\u00bb da_alt_close=\u00bboff\u00bb da_dark_close=\u00bboff\u00bb da_not_modal=\u00bbon\u00bb da_is_singular=\u00bboff\u00bb da_with_loader=\u00bboff\u00bb da_has_shadow=\u00bbon\u00bb][et_pb_column type=\u00bb1_2″ specialty_columns=\u00bb2″ _builder_version=\u00bb4.16″ custom_padding=\u00bb|||\u00bb global_colors_info=\u00bb{}\u00bb custom_padding__hover=\u00bb|||\u00bb][et_pb_row_inner _builder_version=\u00bb4.16″ _module_preset=\u00bbdefault\u00bb custom_padding=\u00bb10px||0px|||\u00bb global_colors_info=\u00bb{}\u00bb][et_pb_column_inner saved_specialty_column_type=\u00bb1_2″ _builder_version=\u00bb4.16″ _module_preset=\u00bbdefault\u00bb global_colors_info=\u00bb{}\u00bb][et_pb_text _builder_version=\u00bb4.18.1″ _module_preset=\u00bbdefault\u00bb text_font=\u00bbUbuntu||||||||\u00bb text_text_color=\u00bbgcid-112b9687-df1c-4658-8664-751ddc21ec01″ text_font_size=\u00bb12px\u00bb link_font=\u00bb||||on||||\u00bb link_text_color=\u00bb#00b4dc\u00bb custom_margin=\u00bb||23px||false|false\u00bb hover_enabled=\u00bb0″ locked=\u00bboff\u00bb inline_fonts=\u00bbUbuntu\u00bb global_colors_info=\u00bb{%22gcid-112b9687-df1c-4658-8664-751ddc21ec01%22:%91%22text_text_color%22%93}\u00bb sticky_enabled=\u00bb0″]<\/p>\n

Los contribuyentes inscritos en el R\u00e9gimen Simple de Tributaci\u00f3n \u2013 RST \u2013 tendr\u00e1n que presentar y pagar la Declaraci\u00f3n Anual Consolidada del Impuesto sobre las Ventas \u2013 IVA, con base en los plazos establecidos en Calendario Tributario,<\/a> a<\/span>\u00a0continuaci\u00f3n, se disponen algunas recomendaciones que facilitar\u00e1n el cumplimiento de su obligaci\u00f3n tributaria a trav\u00e9s del Formulario 300 preparado para tal fin.<\/span><\/p>\n

[\/et_pb_text][et_pb_text _builder_version=\u00bb4.18.1″ _module_preset=\u00bbdefault\u00bb text_font=\u00bbUbuntu||||||||\u00bb text_text_color=\u00bbgcid-112b9687-df1c-4658-8664-751ddc21ec01″ text_font_size=\u00bb12px\u00bb link_font=\u00bb||||on||||\u00bb link_text_color=\u00bb#00b4dc\u00bb custom_margin=\u00bb||23px||false|false\u00bb hover_enabled=\u00bb0″ locked=\u00bboff\u00bb global_colors_info=\u00bb{%22gcid-112b9687-df1c-4658-8664-751ddc21ec01%22:%91%22text_text_color%22%93}\u00bb sticky_enabled=\u00bb0″]<\/p>\n

Contribuyentes del RST responsables del Impuesto a las Ventas – IVA<\/span><\/strong><\/p>\n

<\/span><\/strong><\/p>\n

    \n
  1. Los contribuyentes del R\u00e9gimen Simple de Tributaci\u00f3n (RST) que deban realizar su Declaraci\u00f3n Anual Consolidada del IVA, deben incluir en este formulario todas las operaciones realizadas en el a\u00f1o anterior, as\u00ed las hayan declarado en un Formulario 300 o en anticipos SIMPLE.\u00a0<\/span><\/li>\n
  2. La caracter\u00edstica m\u00e1s importante que hace especial el Formulario es que cuenta con la opci\u00f3n para seleccionar la periodicidad anual. De esta manera, solo los contribuyentes del RST seleccionar\u00e1n en la periodicidad, dicha opci\u00f3n.\"\"<\/span><\/span><\/li>\n
  3. Otra caracter\u00edstica importante es la activaci\u00f3n de la secci\u00f3n \u201cAnticipos IVA pagados R\u00e9gimen Simple\u201d que se totaliza en la casilla 100 del Formulario (ver recuadro azul imagen). En esta secci\u00f3n registrar\u00e1 los valores del IVA que se generaron por cada bimestre (ver como ejemplo el recuadro verde en los bimestres 5 y 6 de la imagen). As\u00ed mismo, en los bimestres donde no se realiz\u00f3 el pago del IVA como anticipo, se dejar\u00e1 en cero (ver recuadro rojo bimestres en los bimestres 1, 2, 3 y 4 de la imagen)\"\"<\/span><\/li>\n
  4. Las casillas de la secci\u00f3n \u201cAnticipos IVA pagados R\u00e9gimen Simple\u201d son editables. Registra all\u00ed el total del IVA a pagar por cada bimestre.<\/span><\/li>\n
  5. Si en un bimestre, el contribuyente present\u00f3 su declaraci\u00f3n de IVA mediante el Formulario 300, deber\u00e1 incluir el total de IVA por pagar en cada bimestre. En el caso de Formulario 300 cuatrimestral, debe distribuir lo pagado en el cuatrimestre en los bimestres correspondientes de acuerdo con lo que corresponde a cada uno de ellos.\"\"<\/span><\/li>\n<\/ol>\n

    [\/et_pb_text][et_pb_text _builder_version=\u00bb4.18.1″ _module_preset=\u00bbdefault\u00bb text_font=\u00bbUbuntu||||||||\u00bb text_text_color=\u00bbgcid-112b9687-df1c-4658-8664-751ddc21ec01″ text_font_size=\u00bb12px\u00bb link_font=\u00bb||||on||||\u00bb link_text_color=\u00bb#00b4dc\u00bb custom_margin=\u00bb||23px||false|false\u00bb hover_enabled=\u00bb0″ locked=\u00bboff\u00bb global_colors_info=\u00bb{%22gcid-112b9687-df1c-4658-8664-751ddc21ec01%22:%91%22text_text_color%22%93}\u00bb sticky_enabled=\u00bb0″]<\/p>\n

    Ejemplo de dos declaraciones cuatrimestrales<\/strong><\/span><\/p>\n

    \"\"<\/strong><\/span><\/p>\n

      \n
    1. El formulario 300 le permite guardar borrador, firmar, presentar, generar <\/span>PDF y pagar <\/span>\"\"<\/span><\/li>\n
    2. Al seleccionar la opci\u00f3n pagar, el sistema despliega la liquidaci\u00f3n del pago en la siguiente pantalla:<\/span><\/li>\n<\/ol>\n

      \"\"<\/span><\/p>\n

      <\/span><\/p>\n

      [\/et_pb_text][et_pb_text _builder_version=\u00bb4.18.1″ _module_preset=\u00bbdefault\u00bb text_font=\u00bbUbuntu||||||||\u00bb text_text_color=\u00bbgcid-112b9687-df1c-4658-8664-751ddc21ec01″ text_font_size=\u00bb12px\u00bb link_font=\u00bb||||on||||\u00bb link_text_color=\u00bb#00b4dc\u00bb custom_margin=\u00bb||23px||false|false\u00bb hover_enabled=\u00bb0″ locked=\u00bboff\u00bb global_colors_info=\u00bb{%22gcid-112b9687-df1c-4658-8664-751ddc21ec01%22:%91%22text_text_color%22%93}\u00bb sticky_enabled=\u00bb0″]<\/p>\n

      Los intereses, saldr\u00e1n en cero. Sin embargo, en el caso en el que el <\/span>contribuyente no hubiere realizado el pago de sus anticipos a tiempo o <\/span>hubiere incluido los ingresos en los siguientes periodos, debe editar este <\/span>valor, liquidando intereses causados en los anticipos, si hay lugar a ello. <\/span>En la casilla, \u201cvalor impuesto\u201d del Formulario 490 se muestra el valor a <\/span>pagar del IVA anual que resulta de la liquidaci\u00f3n privada en el rengl\u00f3n <\/span>86 del Formulario 300 V4 \u201cSaldo a pagar por impuesto\u201d con periodicidad <\/span>anual presentado.<\/span><\/p>\n

      [\/et_pb_text][et_pb_image src=\u00bbhttps:\/\/micrositios.dian.gov.co\/regimen-simple-tributacion\/wp-content\/uploads\/sites\/3\/2022\/07\/reciva6.png\u00bb title_text=\u00bbreciva6″ align=\u00bbcenter\u00bb _builder_version=\u00bb4.17.4″ _module_preset=\u00bbdefault\u00bb global_colors_info=\u00bb{}\u00bb][\/et_pb_image][et_pb_text _builder_version=\u00bb4.18.1″ _module_preset=\u00bbdefault\u00bb text_font=\u00bbUbuntu||||||||\u00bb text_text_color=\u00bbgcid-112b9687-df1c-4658-8664-751ddc21ec01″ text_font_size=\u00bb12px\u00bb link_font=\u00bb||||on||||\u00bb link_text_color=\u00bb#00b4dc\u00bb custom_margin=\u00bb||23px||false|false\u00bb hover_enabled=\u00bb0″ locked=\u00bboff\u00bb global_colors_info=\u00bb{%22gcid-112b9687-df1c-4658-8664-751ddc21ec01%22:%91%22text_text_color%22%93}\u00bb sticky_enabled=\u00bb0″]<\/p>\n

      Es en esta casilla del \u201cvalor impuesto\u201d del Formulario 490 que el contribuyente debe restar el valor del total de lo contenido en la casilla 100 (valor anticipos que incluye pagos con F300). Sin embargo, podr\u00e1 editar esta casilla para cancelar los valores dejados de pagar, en los bimestres 1 al 6.
      A continuaci\u00f3n, selecciona la opci\u00f3n guardar (bot\u00f3n azul) y el sistema le generar\u00e1 el recibo de pago que puede visualizar en PDF, puede imprimirlo y realizar el pago en el banco.<\/span><\/p>\n

      \"\"<\/p>\n

      [\/et_pb_text][et_pb_image src=\u00bbhttps:\/\/micrositios.dian.gov.co\/regimen-simple-tributacion\/wp-content\/uploads\/sites\/3\/2022\/07\/reciva8.png\u00bb title_text=\u00bbreciva8″ align=\u00bbcenter\u00bb _builder_version=\u00bb4.17.4″ _module_preset=\u00bbdefault\u00bb global_colors_info=\u00bb{}\u00bb][\/et_pb_image][et_pb_text _builder_version=\u00bb4.17.4″ _module_preset=\u00bbdefault\u00bb text_font=\u00bbUbuntu||||||||\u00bb text_text_color=\u00bbgcid-112b9687-df1c-4658-8664-751ddc21ec01″ text_font_size=\u00bb12px\u00bb link_font=\u00bb||||on||||\u00bb link_text_color=\u00bb#00b4dc\u00bb custom_margin=\u00bb||23px||false|false\u00bb locked=\u00bboff\u00bb global_colors_info=\u00bb{%22gcid-112b9687-df1c-4658-8664-751ddc21ec01%22:%91%22text_text_color%22%93}\u00bb]<\/p>\n

      Tambi\u00e9n puede seleccionar la opci\u00f3n pagar ($) para realizar el pago de manera electr\u00f3nica<\/span><\/p>\n

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      Lea est\u00e1 informaci\u00f3n en formato PDF para una mejor experiencia.<\/p>\n

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