Agencies: Austria vs Colombia VAT Rules

    How VAT obligations differ for agencies between Austria and Colombia.

    CriterionAustriaColombia
    Standard rate applied20%19%
    Registration threshold€35,000 annual turnoverNo general threshold
    Filing frequencyMonthly or quarterlyBimonthly or quarterly
    Invoicing constraintsStandard EU requirements. Cash register obligation for most businesses. Mandatory digital receipt storage.Electronic invoicing mandatory for all VAT-registered businesses via DIAN platform.
    Sector-relevant regimesCash register obligation with tamper-proof technology · Reverse charge for construction services · Tourist VAT refund schemeMandatory electronic invoicing via DIAN · Excluded goods/services list exempt from VAT · Special regime for simplified taxation (RST)
    Penalty exposure2% late payment surcharge, 10% late filing penalty.5% per month for late filing, up to 100% of tax due. Interest at market rate + 3%.

    Typical use cases

    Marketing Agency
    Digital marketing, advertising, and brand management services.
    Design Agency
    UI/UX, graphic design, and branding agency work.
    Development Agency
    Custom software and web development projects.
    Consulting & Strategy
    Business and technology consulting for cross-border clients.

    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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