Colombia VAT
Provinces
Goods
Provinces
Goods
Digital
About
goods
About
goods
About
Digital
About
Digital
Goods
Digital
goods
Digital
VAT Standard rate
The VAT standard rate in Colombia in 2025 is 19%, which applies to all taxable activities with exceptions.VAT Reduced rate
The VAT reduced rate in Colombia in 2025 is 5%. It applies to some products such as agricultural products, cold meat and sausages, and toilet paper.On 1 July 2018, the Colombian 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 taxed under the reverse-charge mechanism.
VAT standard rate
The VAT standard rate in Colombia in 2025 is 19%.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.
VAT Standard rate
19%
VAT Reduced rate
5%
Thresholds
-
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 returns 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).Penalties
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 returns in Columbia in the form of monetary fines, as well as prohibition to engage in business activities.Threshold
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 Colombia.Pieces of evidence
To determine that the place of supply of electronic services is Colombia, it is only necessary to provide services to any person or company residing in 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 Colombia, companies should be registered with DIAN – Dirección de Impuestos y Aduanas Nacionales online. The application should be accompanied by the company’s extract from the 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 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.
Subscribe to the newsletter
No spam, only interesting news