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Digital services (Colombia)

The following digital services provided from abroad are subject to VAT in Colombia:

1. Ìý

   •ÌýÌýÌýÌý Audiovisual services (including music, videos, films and games of any kind, as well as broadcasting of any type of event).

2. Ìý

   •ÌýÌýÌýÌý Services provided through digital platforms.

3. Ìý

   •ÌýÌýÌýÌý Supplies of online advertising services.

4. Ìý

   •ÌýÌýÌýÌý Distance learning or training services.

5. Ìý

   •ÌýÌýÌýÌý Transfers of rights to use or exploit intangible assets.

6. Ìý

   •ÌýÌýÌýÌý Other electronic or digital services destined for users located in Colombia.

There are two mutually exclusive ways for the VAT on such services to be collected:

1. Ìý

   •ÌýÌýÌýÌý VAT withholding under a reverse charge: VAT is withheld when the recipient pays for the services through certain financial entities such as credit and debit card issuers, sellers of prepaid cards, cash collectors acting on behalf of third parties, and others designated by the DIAN.

2. Ìý

   •