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Domestic supplies (Colombia)

Any natural or legal person that sells goods, provides services or carries out other transactions subject to tax in Colombia must register as 'responsible for VAT' in the Single Tax Registry ('Registro Único Tributario', or RUT) before starting the activity. In the case of natural persons, an individual may register as 'not responsible for VAT' if they meet the following conditions set forth in paragraph 3 of article 437 of the Tax Statute:

1. Ìý

   •ÌýÌýÌýÌý Their total gross income from the activity in the previous or current year is less than 3,500 UVT.

2. Ìý

   •ÌýÌýÌýÌý They have no more than one commercial establishment, office, headquarters, premises or business where they carry out their activity.

3. Ìý

   •ÌýÌýÌýÌý In their commercial establishment, office, headquarters, premises or business, activities are not carried out under franchise, concession, royalty, authorisation or any other system that involves the exploitation of intangibles.

4. Ìý

   •ÌýÌýÌýÌý They are not customs users.

5. Ìý

   •ÌýÌýÌýÌý They have not entered into