Colombia VAT on e-services July 2018

Colombia has levied VAT on the provision of electronic services to its consumers by non-resident providers. The measure comes into effect on 1 July 2018.

DIAN (Dirección de Impuestos y Aduanas Nacionales), the national tax and customs authority requires foreign providers to VAT register to report income from digital services. Any service provided to a consumer has its tax residence, domicile, permanent establishment in the country.

This includes a simplified registration and filing process. Registration may be completed online to gain a unique TIN, tax identification number for the supplier. VAT returns are due bi-monthly.

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