Compendium · Americas · Colombia
Colombia: IVA on digital services
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Not supported by the free-threshold API · Local term: IVA
Last verified: 2026-10-29
Foreign providers of IVA-taxable services from abroad to Colombian customers who are not obliged to withhold must register in the RUT, obtain NIT and electronic signature, charge 19% IVA, and file/pay bimonthly Form 325 on a fixed calendar (independent of NIT last digit) — e.g. Jul–Aug 2026 due 14 Sep 2026. Currency conversion uses TRM on declaration/payment days when billing in foreign currency
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Threshold and rates (IVA)
- Free threshold?
- No — No free threshold
- Amount / measure
- COP 0
No free threshold for foreign prestadores de servicios desde el exterior responsible for IVA (Estatuto Tributario Art. 437 para. 2 / Res. DIAN simplified procedure). Register when making in-scope taxable supplies to non-withholding customers - Window
- No threshold (from the first sale)
- Standard rate
- 19.0%
Standard IVA 19% - Who must register
- Non-residents without Colombian domicile that supply IVA-taxable services from abroad (and/or have significant economic presence where applicable) to persons not obliged to withhold/self-assess. Where the Colombian customer must withhold, that mechanism may apply instead of foreign collection
- Evidence of location
- Services rendered from abroad to Colombian users. DIAN English materials reviewed do not publish a fixed two-evidence checklist as of 2026-10-29; keep Colombian billing address, IP and payment indicators
- Invoicing
- Invoice for services; declare via DIAN electronic services with electronic signature. If billing in foreign currency, convert income and IVA to COP at TRM on the declaration day (and payment-day TRM for payment) per DIAN rules
- Filing
- Bimonthly Form 325 for prestadores desde el exterior. Deadlines are fixed (10th business day pattern) independent of NIT digit — see DIAN vencimientos calendar (e.g. Jul–Aug due 14 Sep 2026; Sep–Oct due 17 Nov 2026)
- Effective
- Simplified IVA procedure for foreign service providers (Res. DIAN 51/2018 and successors, compiled e.g. Res. 227/2025)
- Authority
- DIAN
What Botchannels returns
- Ruleset version
2026-10-22.v1- Decision summary
- Botchannels does not open free-threshold sales here. Register (or appoint a representative) before selling.
- Product class
- Digital service
- Support status
- Not supported by the free-threshold API — No free threshold
How to register
- Self-register online?
- Yes — Register the foreign provider in the RUT via DIAN, obtain NIT and electronic signature, then file Form 325. No Colombian local representative is required under the simplified foreign-provider procedure DIAN describes
- Resident representative / fiscal agent
- Not required under the simplified foreign-provider IVA procedure described by DIAN (register the foreign provider) as of 2026-10-29
- Regime
- Simplified IVA for prestadores de servicios desde el exterior — RUT registration, NIT, electronic signature, Form 325
Steps (in order)
- Confirm the supply is IVA-taxable from abroad to Colombian customers who are not withholding agents for that supply
- Register in the RUT via DIAN and obtain NIT and electronic signature — https://www.dian.gov.co/Paginas/Prestadores-de-servicios-desde-el-exterior.aspx
- Upload identification / corporate documents DIAN requests for foreign providers
- Charge 19% IVA; file and pay Form 325 each bimestre by the DIAN calendar date for foreign providers
Documents
- RUT registration pack — Identification / corporate documents as required by DIAN for foreign providers
- Electronic signature enrolment — Required to file Form 325
- Home-country tax / incorporation evidence — As listed on the DIAN foreign-provider checklist
- Official processing time
- DIAN does not publish an English service-level time for foreign-provider RUT / NIT enrolment on the pages reviewed as of 2026-10-29
- Official fees
- No DIAN registration fee summarised on the English materials reviewed; agent / e-signature costs are commercial
- Portal
- https://www.dian.gov.co/Paginas/Prestadores-de-servicios-desde-el-exterior.aspx
- Local bank account
- Not specified as mandatory in official English guidance as of 2026-10-29; pay in COP (TRM conversion if billed in foreign currency)
- Filing frequency
- Bimonthly. Fixed calendar deadlines for foreign providers (see DIAN vencimientos)
- Payment currency
- COP (TRM conversion if billed in foreign currency)
- Input VAT recovery
- Simplified digital regimes typically remit output tax only; confirm with DIAN / adviser
- Portal language
- Spanish (official)
- Penalties
- DIAN may assess IVA, interest and sanctions for non-registration / late Form 325; exact English schedule not summarised as of 2026-10-29
Firms offering this service
Non-exhaustive. Not an endorsement. Links checked live on 2026-10-29; confirm current offerings, licences, and fees directly with each firm before engaging
- KPMG Colombia — Member firm
- Deloitte Colombia — Member firm
- EY Colombia — Member firm
Official sources
DIAN — Prestadores de servicios desde el exterior
DIAN — Histórico vencimientos 2026
DIAN — RUT
Last verified: 2026-10-29.
FAQ
- Is there a free VAT/GST threshold for foreign digital sellers?
- No free threshold for foreign IVA-responsible digital service providers
- Is a local tax representative mandatory?
- Not required under the simplified foreign-provider procedure as of 2026-10-29
- What rate applies?
- 19% IVA
- Is this tax advice?
- No. This page summarises official VAT/GST rules for foreign digital sellers. It is not tax or legal advice