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Colombian VAT is modified for services related to tourism Título

May 27, 2016

 

 

The Colombian Government issued, by regulation 2646 of 2013, the VAT exception over touristic services sold to foreign residents and used in Colombia territory.  Section 481 of the Tax Statute was implemented by this regulation, previously amendment by the article 55 of the law 1606 of 2012.

The Government of Colombia aligned these regulations, including touristic services originated and sold to foreign residents by tourist agents and hotels that have been registered before the National Registry of Tourism. VAT exemption beneficiaries have a bimonthly legal right to a tax return. Beneficiaries prove their immigration status showing a valid entry stamp or their visa.

It should be noted that touristic plans booked by internet are also included in the regulation; foreign residents have to exhibit the invoice to be VAT exempted.

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