Bogotá or Medellín SaaS founder
U.S. LLC billing Stripe; opex from Colombia.
What you do: Form 5472 required. guided wizard at /filer.
Hola — fundadores colombianos
Guía de cumplimiento Form 5472 para tu LLC en EE. UU.
Form 5472 compliance for Colombian founders of U.S. LLCs
Colombian tech founders are a growing cohort on Stripe Atlas. Here's the Form 5472 + pro forma 1120 walkthrough — including U.S.-Colombia treaty essentials and OBBBA considerations.
You file. We never touch your IRS submission. Read in your language →
Why founders in Colombia form U.S. LLCs
- Stripe and U.S. payment-processor access for Colombian SaaS / ecommerce founders.
- USD banking access as a peso hedge.
- Cleaner B2B contracting with U.S. customers.
- Path into U.S. investor and accelerator markets.
U.S.-Colombia tax treaty essentials
The U.S.-Colombia Trade Promotion Agreement contains a tax-information exchange protocol; a formal income tax treaty is in negotiation as of 2026 but NOT yet ratified. Until then, statutory U.S. withholding rates (typically 30%) apply on most U.S.-source FDAP. Some founders mistakenly treat the TIEA as a withholding treaty — it isn't.
| Payment type | Withholding | Note |
|---|---|---|
| Dividends to Colombian resident | 30% | No treaty reduction yet. |
| Interest to Colombian-resident lender | 30% | No treaty reduction yet. |
| Royalties | 30% | No treaty reduction yet. |
| Fees for services (non-ETBUS) | 0% | Foreign-source services entirely outside the U.S. are not U.S.-taxed. |
Withholding-rate planning is separate from Form 5472. Form 5472 is an information return on the LLC; withholding is on payments from U.S. payors. Both can apply.
Your FTIN: NIT (Número de Identificación Tributaria)
9-10 digit number issued by Colombia DIAN. Includes a check digit.
For Form 5472 line 1c, NIT is the FTIN. Most Colombian founders have one through DIAN.
Banking realities for Colombia founders
Colombian founders generally get Mercury or Wise approval. Mercury is selective in 2025-26 but feasible with revenue evidence.
- MercurySelective
Approves Colombian SaaS / ecommerce founders with clear ICP. Requires U.S. address.
- Wise BusinessGenerally approves
Reliable fallback for Colombian founders. EMI, not a bank.
- RelaySelective
Possible with traction.
- BrexGenerally declines
Requires prior U.S. funding.
We do not have a paid partnership with any U.S. business banking provider listed here; status reflects approval patterns reported by founders we've interacted with, current as of May 2026. Verify before relying.
Common scenarios
Colombian freelance / agency consolidating U.S. clients
Billing U.S. enterprise clients through a U.S. LLC.
What you do: Form 5472 required.
Colombian ecommerce on Amazon / Shopify
Selling to U.S. customers from a U.S. LLC.
What you do: Form 5472 + state sales tax nexus.
Common pitfalls
- DIAN may require Colombian disclosure of foreign accounts and entities (Form 160 / Foreign Asset Declaration) — consult a contador.
- Statutory 30% withholding applies on most U.S.-source FDAP — no treaty rate reduction yet.
- 2026 U.S. remittance excise tax: the 1% rule is limited to cash-funded consumer transfers, not ordinary LLC bank-account wires. See the linked remittance excise tax guide for the statutory scope.
- Colombian renta presuntiva and worldwide-income tax may apply to your U.S. LLC profits at the personal level.
2026 U.S. remittance excise tax:The enacted 1% tax is limited to certain cash-, money-order-, and cashier's-check-funded consumer transfers. It does not apply merely because an LLC sends an ordinary bank-account-funded wire abroad. Read the scope and exceptions before choosing a transfer method.
What this page is NOT
- Colombian taxes (renta, IVA, ICA) and DIAN compliance.
- Personalized analysis of your specific structure.
Ready to file from Colombia?
The Form 5472 wizard takes about 15 minutes. You sign and submit yourself.