Colombia Colombia


VAT Standard rate 

VAT standard rate in Colombia in 2024 is 19%, which applies to all taxable activities with exceptions.


VAT Reduced rate 

VAT reduced rate in Colombia in 2024 is 5%. It applies to some products such as agricultural products, cold meat and sausages, toilet paper.


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VAT registration threshold

In Colombia, there is no VAT registration threshold for sellers. Businesses must register if they sell or import goods into Colombia.


Deductible VAT

There is no reverse charge if the goods are purchased for import into Colombia.

The reverse charge is collected by the buyer independently.


Registration procedure

In order to become a VAT payer in Colombia, businesses must register online with DIAN – Dirección de Impuestos y Aduanas Nacionales. An apostilled extract from the company’s commercial register, officially translated into Spanish, must be submitted with the application.


Keeping records

The period of keeping records in Colombia must be five years.


VAT returns filing and payment date

VAT returns in Colombia are submitted on a bimonthly/quarterly basis. VAT payers should file return and pay VAT electronic returns from the 7th to the 24th of the following reporting month. The dates are determined by the Colombian organisation DIAN. VAT returns should be paid in Colombian pesos (COP).



Penalty for late filing VAT return in Columbia – 5-200% of the tax due.

Penalty for corrections of VAT return in Columbia – 10-30% of the tax due.

There are also penalties for fraud in filing VAT return in Columbia in the form of monetary fines, as well as prohibition to engage in business activities.


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On 1 July 2018, the Colombia authorities approved a bill that imposes a value-added tax (VAT) on non-resident electronic service providers that sell digital services to Colombian residents. B2B supplies are out of scope since they are taxes under reverse-charge mechanism. 


VAT standard rate

VAT standard rate in Colombia in 2024 is 19%.


The Lovat VAT compliance platform


VAT withholding scheme

If a foreign company providing digital services agrees to conform with the VAT withholding scheme, the DIAN notifies the credit card and banking establishments. These organizations will take out the VAT and the provider of digital services does not have to obtain and pay that tax.



There is no registration threshold for non-resident digital service providers. Non-resident businesses offering digital services to Colombia should register and calculate VAT on exchanges with final consumers or ask credit card firms and other financial bodies to withhold VAT.


Deductible VAT

There are no VAT deductions for all electronic service providers in the Colombia.


Pieces of evidence

To determine that the place of supply of electronic services is the Colombia, it is only necessary to provide services to any person or company residing in the Colombia.


E-services list

The list of digital services includes the following:

  • Licenses, upgrades, and extensions, comprising website filters and firewalls.
  • Smartphone apps, video games, and virtual games.
  • Webcasts and web seminars.
  • Digital materials such as music, files, pictures, text, and info.
  • Ad platforms that furnish online advertising space on digital media platforms.
  • Online portals that facilitate the buying, displaying, and assessment of prices for products and services, such as electronic bazaars or networks.
  • Search engine solutions.
  • Social media services.
  • Databases and hosting, e.g. website hosting, online data storage, file sharing, and cloud storage solutions.
  • Internet telecommunication.
  • Digital publications and magazine subscriptions.


Registration procedure

To become a VAT payer in the Colombia, companies should be registered with DIAN – Dirección de Impuestos y Aduanas Nacionales online. The application should be accompanied with the company’s extract from trade register apostilled and officially translated to Spanish language.


Tax representative

Non-resident companies that provide electronic services and register for VAT are required to appoint a local representative.


Keeping records

For non-resident companies that are e-service providers in the Colombia, the general requirement for keeping accounting records is five years. Keeping records abroad is possible.


Filling VAT return

VAT-registered taxpayers are required to file the Bi-Monthly VAT Returns.

Filing Deadline varies between the 14th and the 18th of the following reporting month. Such dates are predetermined by Colombia’s DIAN.


VAT payment date

Electronic service providers are required to make payments within the same deadline which is stated for filling VAT return.


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