• Service: Tax, Global Indirect Tax, Global Compliance Management Services, International Tax
  • Type: Regulatory update
  • Date: 10/24/2013

Colombia - Sales tax exemption for service exports 

October 24: A decree issued by the government of Colombia establishes the requirements for an exemption from sales tax on exports of services.

The provisions included in Decreto 2223 (11 October 2013) are summarized as follows:

  • Services eligible for the sales tax exemption must original in Colombia and must be used or consumed abroad by companies or individuals (i.e., foreign residents that directly benefit from the services) who have no business or activities in Colombia.
  • The service recipient may not be economically connected to the service provider.
  • The service provider (or legal representative) must be enrolled as a service exporter with Colombia’s taxpayer registry (RUT) and must retain certain documents and / or receipts concerning the transactions.
  • The decree’s benefits apply for services exported during the period 26 December 2012 and
    11 October 2013 when the contract was not previously registered.
  • Services directly related to movie and television production and to software development are, under certain conditions, also potentially eligible for the sales tax exemption.

Read an October 2013 report (Spanish) [PDF 60 KB] prepared by the KPMG member firm in Colombia: Reglamentada la exportación de servicios, para la aplicabilidad de la exención en material de Impuestos sobre las ventas

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