The Tax Authority issued Circular 000007 of May 29, 2020 establishing the parameters that must be contained in the Excel file required by Decree 438 of March 19, 2020, particularly in numbers 2 and 3 of section 2.

The file to be sent must be marked with the name of the responsible informant and his Tax ID, as well as the code of the sectional address of the domicile. 

It is also indicated in the circular that the columns should be filled as follows:

Column 1 Sectional Address Code
Column 2 Standard Sales Tax Identification Code
Column 3 Sales Tax Officer Identification Number
Column 4 Name or business name of sales tax officer
Column 5 Exempt goods
Column 6 Business Unit Code
Column 7 Sales invoice or equivalent document number
Column 8 Date of invoice or equivalent document (day-month-year)
Column 9 Quantity (numbers, no commas or dots)
Column 10 Operation value
 
Related to Decree 551 of April 15, 2020, it was established that the file must be marked with the name of the reporting importer and its Tax ID, as well as the code of the sectional address of its fiscal domicile.

It is also indicated in the circular that the columns should be filled as follows:

Column 1 Sectional Address Code
Column 2 Standard Importer Identification Code
Column 3 Identification number of the responsible importer
Column 4 Name or business name of importer
Column 5 Exempt goods
Column 6 Tariff Sub-item Number
Column 7 Business unit code
Column 8 Import declaration number
Column 8 Date of import declaration (day-month-year)
Column 9 Foreign Supplier Invoice Number
Column 10 Date of invoice
Column 11 Quantity (numbers, no commas, or dots)
Column 12 FOB value of transaction
 
It is important to mention that these files must be prepared until the last day of each month, to be sent within the first 5 days of the following month. 

Likewise, the attached file must be accompanied by the certification of the Public Accountant or Tax Reviewer in PDF format.