Colombia vs France — VAT Rules Compared
Key VAT rules, thresholds, invoicing obligations and penalties in Colombia and France, side by side with dated official sources.
| Rule | Colombia | France |
|---|---|---|
| Standard rate | 19% | 20% |
| Reduced rates | 5% | 5.5%, 10% |
| Registration threshold | No general threshold | €85,800 (goods) / €34,400 (services) |
| Currency | COP | EUR |
| Filing frequency | Bimonthly or quarterly | Monthly or quarterly |
| Invoice rules | Electronic invoicing mandatory for all VAT-registered businesses via DIAN platform. | Invoices must include a sequential number, date, seller/buyer details, VAT number, description, and amounts. E-invoicing mandatory for B2B from 2026. |
| Penalties | 5% per month for late filing, up to 100% of tax due. Interest at market rate + 3%. | 10% surcharge for late filing, 40% for deliberate non-compliance, 80% for fraud. |
| Specific regimes | Mandatory electronic invoicing via DIAN · Excluded goods/services list exempt from VAT · Special regime for simplified taxation (RST) | Auto-entrepreneur regime with simplified VAT · Special rules for DOM-TOM territories · E-invoicing mandate rolling out 2026-2027 |
| In force since | 01 Jan 2017 | 01 Jan 2014 |
| Last verified | 01 Sept 2026 | 01 Sept 2026 |
Main differences
France applies the higher standard rate (20% vs 19%), a 1.0 point gap that directly affects consumer pricing. Registration starts at No general threshold in Colombia against €85,800 (goods) / €34,400 (services) in France, and returns are filed bimonthly or quarterly versus monthly or quarterly.
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Disclaimer : This tool is provided for informational purposes only and does not constitute professional tax advice. Consult a qualified tax advisor for decisions regarding your tax situation.Source : EU VAT Directive 2006/112/EC
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