The table below contains a summary of penalties provided for in the National Tax Statute and the Penal Code in Colombia.
| Default | Penalty | Article of the National Tax Statute (NTS) or the Penal Code |
| Failure to update registration information within one month of the event that triggered the requirement to update the information | 1 UVT per day of delay;
2 UVT per day of delay if the information relates to the taxpayer's address or economic activity | Article 658-3 of the NTS |
| Providing false, incomplete or incorrect data when registering | 100 UVT | Article 658-3 of the NTS |
| Failing to file a VAT return or being in arrears for a period of more than three months | Closure |
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Web page updated on 17 Mar 2025 16:58