Colombia - Non-Resident VAT Registration

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Colombian Tax Law 1819 of 2016 is scheduled to come into effect from July 1st 2018. The law stipulates that non-resident service providers rendering services from abroad must register for VAT when they sell taxable services to customers who are not registered for VAT purposes.

The new system will apply to all non-residents providing services in Colombia, regardless of the value of such services. The resolution does create a simplified registration and compliance system though. Under this simplified system, non-resident service providers will register online with the tax office and will receive a taxpayer identification number (TIN). Once registered, non-resident service providers will submit bi-monthly tax returns if they conduct any transactions subject to VAT during a two-month period. The first bi-monthly period is July-August 2018.

We will keep you updated with any developments.

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