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Legislation

Colombia Extends VAT to Include Platforms for Digital Services

Wednesday 04 de September 2024 / 12:00

2 minutos de lectura

(Colombia).-The proposal will likely only involve resident platforms; creating potential tax advantages for non-resident platforms and marketplaces. The tax raising measure is required to help fund health and social care.

Colombia Extends VAT to Include Platforms for Digital Services

President considering extending 19% VAT obligations to ride, gig and betting digital platforms

Columbia’s proposed 2025 budget may be modified to include an extension of VAT collection obligations to digital platforms and marketplaces. This would include gig economy (e.g. Uber) and accommodation sharing (e.g. Airbnb).

The proposal will likely only involve resident platforms; creating potential tax advantages for non-resident platforms and marketplaces. The tax raising measure is required to help fund health and social care.

2018 VAT on digital services

The South American state of Colombia imposed Value Added Tax on foreign providers of digital or electronic services from 1 July 2018 – although implementation has been patchy.  Colombia collects VAT on B2C transactions paid for via credit cards via Withholding VAT which is the responsibility of the payment processors. For other transactions, there is a simplified registration process for electronic services with DIAN (Dirección de Impuestos y Aduanas Nacionales), the national tax and customs authority. There is no VAT registration threshold. No Fiscal Representative if required. For B2B transactions, nil-rating reverse charge applies and the resident business should report the VAT.

The current VAT rate in Colombia is 19%. Follow VAT Calc’s global VAT and GST on digital services blog keeps a live update on how countries are imposing indirect taxes on non-resident providers and electronic marketplaces.

What digital services are liable to Colombian VAT?

Income from the following e-services is subject to VAT:

  • E-learning
  • Download or streaming music, video etc.
  • Online or download gaming
  • Online advertising services
  • Other digital services

Determining if Colombian VAT is due

Providers should determine if their consumer is resident or ‘enjoyed’ the services in Colombia. They may rely of the following types of evidence:

  • IP address of the device that accessed the service
  • Billing or payment intermediary address
  • Electronic marketplaces VAT obligations

Generally, it is the provider who must take responsibility for any VAT obligations, for example if there is no payment provider effecting a withholding VAT.

VAT registration and compliance

When the provider is responsible for the VAT collections, they must register immediately. There is no registration threshold. They must file to join the “Registro Único Tributario” (RUT) with DIAN.

Invoices may be issued in a foreign currency, but should be settled in pesos. Full VAT invoices are required on digital service sales to consumers. Electronic VAT returns are due on a bi-monthly basis.

Withholding VAT on digital services

Colombia has introduced Withholding VAT mechanism for payments made to non-resident providers of digital services. This applied for payment via credit cards, payment wallets and prepaid cards etc acting as the DIAN withholding agent. DIAN makes public a list of non-resident providers that are not VAT registered and from whom payment providers must therefore withhold VAT.

Central and South America VAT on digital services

Comments (click for details)RateDateThresholdComments
Argentina21%Apr 2018 
Aruba4%Jan 2023- 
Bahamas10%Jan 2015BSD 100,000 
Barbados17.5%Dec 2019BBD 200,000 
Bolivia13%Nov 2022- 
Brazil26.5%Jan 2026n/aRegulations in parliament
Chile19%Jun 2020Nil 
Colombia19%Jan-18Nil 
Costa Rica13%Oct 2020NilWithholding VAT option
Dominican Republic18%2023NilCurrently withholding VAT
Ecuador12%Sep 2020 
El Salvador13%2022-Replace Withholding VAT
Guatemala12%TBC  
Honduras15%2022HNL 250,000 
Panama10%2022 Withholding VAT
Paraguay10%Jan-21NilWithholding VAT; 4.5% DST
Peru18%2024NilWithholding VAT
Puerto Rico10.5%Jan 2020$100,000; or 200 transactionsMarketplaces
Suriname10%Jan 2023SRD 500,000 
Uruguay22%Jan 2018NilVAT and Withholding Tax

 

Categoría:Legislation

Tags: Sin tags

País: Colombia

Región: South America

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