ISIC Code Update (Economic Activity)

I already completed the process of harmonizing my ISIC codes at the National Tax and Customs Office (DIAN). Are the currently updated?

They do not appear automatically  since the databases of DIAN and CCB are not connected. However, the Chamber of Commerce of Bogotá has made multiple revisions to harmonize the ISIC codes of all business owners that are up to date with their obligations up to the year 2012. Companies whose codes have not been harmonized due to their type or code recorded in the DIAN is different than that which appears in the CCB online form, they must modify their code(s) when renewing the Merchant's Certificate choosing the ISIC code that best explains their economic activity. This can be done online or by visiting an office to fill out the RUES form (Unified Commercial and Social Registry).

What is the ISIC code (International Standard Industrial Classification) (RUT) version and its ISIC code prior to its renewal?

It is not needed for renewing the Merchant's Certificate. However, for filing taxes, the ISIC code is required to be the same at the DIAN (RUT), at the commercial registry and at the Unified Offeror Registry.

What is the current ISIC code for my company according to the new classification?

According to the latest version, look for the code that best explains your economic activity. If you have 2 or more codes, you must choose the economic activity code in which you have generated more revenue during the year 2012.

To learn about the current regulations, see articles 2 and 3 of Resolution 000139 (November 21, 2012).

If my company appears with an old ISIC code, do I have to update it?

You do need to upgrade it when renewing your Merchant's Certificate.

Where should I use my ISIC code?

If you are a merchant or entrepreneur, you can update your code when you renew your Merchant's Certificate by simply using the Unified Commercial and Social Registry (RUES) form. Keep in mind that you must also update it in the RUT and that this procedure is done directly at the DIAN.

What happens if I do not update my ISIC Code?

The DIAN may impose a sanction if their existing code does not match the economic activity that provides the highest amount of revenue to your company.

Are ISIC codes and their descriptions being certified in the CCB certificate? (Certificate of existence and legal representation)

Yes, they are being certified.

If I currently carry out ten activities that are completely different from each other and they all generate a similar income for me, with what crit...

If you rank all the activities to determine which one generates more income (value added) and which generates less, it will be easier to choose the most important ISIC code.

You can find more information in Resolution 139 of the DIAN: "Article 3: When a taxpayer or representative carries out two (2) or more economic activities, the main economic activity shall be that which has generated the highest value of operational income during the taxable period to be filed".

If I want to upgrade my ISIC code, do I have to go to the DIAN first and then to the CCB or vice versa?

There is no particular order to perform this update. The only thing that matters is that the update be done in both entities using the same ISIC code. 

In the case of companies that have multiple activities, how is the harmonization done?

All companies that are registered and subscribed that have more than four (4) activities reported in the database of the Chamber of Commerce of Bogotá (CCB) must update their economic activity(ies) at the DIAN and the CCB. The information and the order must be the same at both entities (primary, secondary and others). 

Do companies that are being liquidated have to query or update the ISIC code?

Yes, pursuant to resolutions 66 of January 31, 2012 of the DANE and 139 of November 21, 2012 of the DIAN, all registered companies have to upgrade their commercial activity to version 4 AC.

What ISIC code must be registered in the case of Simplified Joint Stock Companies (SAS) that state their activity as "any activity..."?

The same that was reported with the National Tax and Customs Office (DIAN), in accordance with article 63 of Decree 19 of 2012.

Is there any charge for changing the activity or updating the activity?

Changing activities has a charge. Updating the activity is free of charge.

If harmonizing he codes provides results with which I disagree, would could I request its review or modify them without it...

If the client does not agree with the harmonization as far as the order of the activities (primary, secondary and others), they must request a correction, which can be done at any CCB office. If the disagreement is related to the new classification numbers due to a change in commercial activity, this processing has a cost. 

If I have a main activity in my RUT and in my Commercial Registry, upon adding a new activity with the CCB, are there grounds for reimbursement if...

It is the duty of the business owner to report the same activities with the DIAN and the CCB, to comply with article 63 of Decree 19 of 2012. Validation cannot be done with the DIAN, nor is it grounds for reimbursement. 

After the December 1, 2012, can I certify the activities under the previous ISIC code?

No, in accordance with the entry of Resolution 139 of the DIAN into force. Activities cannot be certified under the previous ISIC code.

For companies that transfer domiciles (example: I will move from Buga to Bogotá), do I have to verify or update my ISIC Code

It is the business owner's obligation to update their mercantile activity to version 4 AC once it is registered at the Chamber of Commerce of Bogotá. 

Do non-profit organizations (ESAL) have their activities harmonized?


Is there any particular order to update my economic activity(ies) with the respective entities? Example: First at the Chamber of Commerce of Bogotá...

You must perform this update with the two entities, the order does not matter. With the DIAN, it should be done before the expiration date to submit the respective income tax filing and complementary or wealth taxes (Resolution 154 of 2012 ISIC). It is essential that the activities be equal to those registered with the Chamber of Commerce. 

If I disagree with the order in which my activities resulted, can I change this without any cost?

No, you must request an update with the respective form.

If I resulted in having two activities and want to have only one, does the process have any cost? Can I do it over the Internet?

It does have a cost because it is an update and it cannot be done online; you must go to any of the Chamber of Commerce of Bogotá offices.

Are the changes that originate from a harmonization immediately certifiable?


Are the ISIC codes and their description being certified in the merchant's certificate?


At CCB offices, can anyone process the update or must the registered person go in person?

Only the identity card of the person registered or legal representative is requested appearing in person is not required.

If I registered as a legal person with version 3.1 codes both in the pre-RUT and in the RUE and already claimed form 1648 and the certificate of ex...

If you have certificate of existence and legal representation it is because you are registered and the night of November 30 the codes were harmonized. Look up or update your economic activities by simply clicking here (spanish version).

Is the ISIC update checked and certified immediately in the Unified Offeror Registry (RUP)?

After the check, the procedure goes through quality control. If approved, the procedure is completed and the certificate is then available.

Some proponents have reported several errors in completing the form or having it returned. Some, for example, claim that the DIAN harmonized a tota...

The CCB harmonized from 6 to 4 digits, while the DIAN harmonized from 4 to 4 digits. Differences may arise. Therefore, you should look up your ISIC code in both entities. Keep in mind that it is the obligation of the business owner to keep the same ISIC codes with the DIAN and the CCB.

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