Avanza reglamentación para que OTTs paguen impuestos en Colombia

The Tax Office (Dirección de Impuestos y Aduanas Nacionales - DIAN) issued a draft resolution, which proposes the procedure for foreigners, who provide services from abroad to users in Colombia, to comply with the substantial and formal tax obligations regarding value added tax - VAT. The Tax Office issued this draft resolution based on the amendments introduced by the latest tax reform - Law 1819 of 2016. Specifically, the draft resolution provides that foreigners who provide services from abroad must register for Colombian tax purposes, issue documents to users of the service that should meet certain requirements, collect VAT and submit VAT returns on a bimonthly basis as of July 2018. Although this is currently a draft resolution, there are certain concerns about the procedure, especially about who is subject to the obligation to collect VAT and comply with the formal obligations to file VAT returns.

Additionally, the Ministry of Treasury and Public Credit issued a project decree, through which it is defined that the obligation to file VAT returns and pay the corresponding VAT for July-August period will fall in the September-October period.

Therefore, it is very important to supervise the issuance of the final resolution of the Tax Office and the final decree of the Ministry of Treasury, as well as the resolution for VAT on electronic or digital services that will also be issued by the Tax Office, to define the tax obligations, in VAT matters, which will be regulated for this type of companies.
 

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