This guide provides an overview of VAT (Value Added Tax) in Colombia, covering applicable rates, registration requirements, invoicing rules, compliance obligations, and filing deadlines. It is intended for businesses engaging in transactions within Colombia or with Colombian customers.
Colombia’s VAT system is governed by the Colombian Tax Statute. VAT applies to most goods and services supplied within Colombia, as well as on imports.
Colombian Peso (COP)
Tax Identification Number (NIT), 9 digits (e.g., 123456789)
Yes, required for non-resident businesses conducting VAT-related activities in Colombia.
Yes, available for businesses below the threshold.
| Rate | Rate Type | Description |
| 19% | Standard Rate | Applies to most goods and services |
| 5% | Reduced Rate | Applies to certain essential goods such as medical products |
| 0% | Zero Rate | Applies to exports and basic goods like some food items |
| Business Type | VAT Registration Threshold |
| Resident Businesses | No threshold, mandatory for all businesses |
| Non-Resident Businesses | No threshold; registration required for any taxable activity in Colombia |
| Frequency | Filing Deadline | Payment Deadline |
| Bi-monthly | In accordance with the schedule set by DIAN | In accordance with the schedule set by DIAN |
| Quarterly | In accordance with the schedule set by DIAN | In accordance with the schedule set by DIAN |
| VAT on Cross-Border Electronically Supplied Services | Yes |
| VAT Rate on Digital Services | 19% |
| Threshold for Registration | No threshold; registration required for any taxable activity |
| VAT on B2B Sales | Reverse charge mechanism applies |
Colombia requires foreign digital service providers to register for VAT if they supply digital services to consumers in Colombia.
Access to electronic newspapers and periodicals may be exempt under specific conditions, typically for educational or public interest purposes.
E-invoicing is mandatory for all businesses in Colombia, with invoices required to follow the format set by DIAN (Colombian Tax and Customs Authority).
Colombia mandates digital reporting of VAT-related transactions through DIAN’s electronic system.
Disclaimer: This guide is for informational purposes only and may not cover all aspects of Colombian VAT. Consult one of our tax professionals for specific guidance regarding your business.
| Pos. | Username | Country | Score |
|---|---|---|---|
| 1 | Priyap.des@gmail.com | India | 83 % |
| 2 | BaasJean | South Africa | 83 % |
| 3 | ChilliConCon | South Africa | 67 % |
| 4 | Rosham111 | South Africa | 58 % |
| 5 | Yehuda | South Africa | 42 % |
| 6 | shir | South Africa | 25 % |
| 7 | sbeirne77@gmail.com | United Kingdom | 25 % |
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| 10 | 0 % |
