Agencies: Belgium vs Colombia VAT Rules

    How VAT obligations differ for agencies between Belgium and Colombia.

    CriterionBelgiumColombia
    Standard rate applied21%19%
    Registration threshold€25,000 annual turnoverNo general threshold
    Filing frequencyMonthly or quarterlyBimonthly or quarterly
    Invoicing constraintsBilingual invoices may be required. Must include all standard EU fields. Credit notes must reference original invoice.Electronic invoicing mandatory for all VAT-registered businesses via DIAN platform.
    Sector-relevant regimesVAT unit (grouping) for related entities · Cocontractor system for construction · Special regime for occasional international transportMandatory electronic invoicing via DIAN · Excluded goods/services list exempt from VAT · Special regime for simplified taxation (RST)
    Penalty exposureProportional fines from 10% to 200% of VAT due. Administrative penalties for procedural breaches.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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