Variable layer

Variable load on invoiced sales

Current variable % on invoiced sales. VAT keeps accumulating separately in the fiscal pool. Fixed monthly carry is excluded.

Current variable invoice load
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What is inside the %

Only the costs that actually belong inside the invoice %.
ICA

Summary reference

Bogotá planning reference over billed sales. Rounded for quick reading.

Bogotá reference0.97%
Shown in summary1.0%
Observed settlement friction

Average of recent export collections

Average based on recent observed collections.

Current average used—
Source—
GMF / 4x1000

Operating fees kept separate yet

We should not bury it inside bank fees. It applies on debits from taxable accounts and depends on the actual routing, exemptions and account design.

Current statusPending route design
When it should be addedAfter debit flow is fixed

Observed settlement friction

Average from recent export collections.
Observed average
—
Simple average of the latest observed settlement frictions.
Last sample count
—
Based on the latest closed export collections.
Current applied average
—
Current average applied here.
Date Invoice Paid in COP Received in COP Friction in COP Friction % Note
Recent closed transactions used to keep the average current.

Bogotá base model

Base assumptions before city-specific adjustments
Fixed monthly carry
Fixed monthly carry is shown separately from the variable layer.
Working VAT rate
19%
Planning reference. Final treatment still depends on transaction design and tax position.
ICA reference
0.97%
A Bogotá-style base assumption for planning the simulator, not a substitute for final accountant validation.
Markup impact: use the simulator to convert this operating structure into required markup on product cost.

Sources

Real source links behind the assumptions used here
Official

DIAN — GMF / 4x1000

Official framework for GMF and exemption logic. This is the source for keeping 4x1000 as a separate treasury cost.
Official

Bancolombia — International transfers for companies

Used to justify incoming wire fees, correspondent deductions, amendments, returns and other international payment friction.
Official

DIAN — Refund / compensation process

Used to support that VAT recovery is a real process with documentation and operational burden, not free instant cash.