General requirements (Colombia)
Registration as responsible for VAT in Colombia is mandatory for legal entities and entities without legal personality (eg consortiums, temporary unions) that carry out taxable and/or exempt activities. Liability begins when the taxpayer commences operations, ie on the date of the first sale of taxable or exempt items. Natural persons may register as not responsible for VAT if they meet the conditions in paragraph 3 of article 437 of the Colombian Tax Statute (see 10.3).
Applications
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Web page updated on 17 Mar 2025 17:04