2 of July of 2020
Measures that must be considered on days without VAT

• The presential sale is not allowed in commercial establishments that are classified as big surfaces of:

Medidas para tener en cuenta en el día sin IVA1. Home appliances
2. Computers
3. Communication devices

• Special measures:

Products recall: It must be scheduled within 2 weeks from the date of purchase.
Schedule: The authorities are authorized to set schedules for the sale of the products, according to the gender or the ID of the people. It applies to purchases in stores or through virtual platforms.  The establishments are also authorized to operate for 24 hours in order to avoid crowding.
Biosecurity Protocols:

Measures that must be considered on days without VAT

Ministry of Health and Social Protection: may take restrictive measures in departments or municipalities considered to be highly affected by COVID-19.
Governors and Mayors: It is their duty to ensure that the traders comply with biosecurity protocols to guarantee social distancing among those who make purchases in person.
Noncompliance: It can lead to sanctions such as closure of the establishment.
 

See Circular 72 of 2020

The practice may be carried out in stores or through electronic commerce, as long as they comply with the following measures:

Measures that must be considered on days without VATMeasures that must be considered on days without VAT

3. Information protocols:

 Operational capacity of the platforms.
• Technological requirements to make the purchase.
• Waiting time in line.
• Scheduled service time according to the shift.
• Inform if there are variations in the conditions offered at the beginning.

4. Price: 
• It must be indicated whether the price advertised to the public includes the VAT discount.
• If the promotion is already in use, it must be explained whether the price announced that day includes the benefit of VAT exemption AND the already announced discount.
• Indicate which products are already exempt from VAT.
 

5. Communication
Medidas para tener en cuenta en el día sin IVA "The discount applied to this sale corresponds to the exemption set out in Legislative Decree No. 682 of May 21, 2020. It is NOT a promotion".  Always show that it is an incentive from the National Government.

 Medidas para tener en cuenta en el día sin IVA"the VAT is yours", "we give you the VAT", "today we deduct the value of the VAT", "we pay you the VAT"   DO NOT use phrases in which suppliers or producers claim the discount.

6. Non compliance:

• Fines up to 1.000 SMLMV.
• Penalties for non-compliance with consumer protection rules.
 

See Resolution 31470 of 2020
 

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