General (Colombia)
VAT in Colombia applies at the standard rate of 19% to taxable transactions carried out by natural persons, legal persons and non-legal entities who are responsible for the tax.
A reduced rate of VAT of 5% applies to supplies of certain goods and services provided for by law (see 10.38 and Appendix 10D for details).
VAT is not applicable in Colombia in the following cases:
- Ìý
•ÌýÌýÌýÌý Sales of goods and provision of services that are excluded from VAT by law (see 10.34).
- Ìý
•ÌýÌýÌýÌý Sales of goods and provision of services that are classed as exempt from VAT and subject to a 0%
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Web page updated on 17 Mar 2025 15:59