Agencies: Chile vs Colombia VAT Rules

    How VAT obligations differ for agencies between Chile and Colombia.

    CriterionChileColombia
    Standard rate applied19%19%
    Registration thresholdNo general threshold — all commercial activities subject to IVANo general threshold
    Filing frequencyMonthlyBimonthly or quarterly
    Invoicing constraintsElectronic invoicing (Factura Electrónica) mandatory for all taxpayers through SII.Electronic invoicing mandatory for all VAT-registered businesses via DIAN platform.
    Sector-relevant regimesMandatory electronic invoicing via SII · No reduced VAT rates · Export of goods and services zero-ratedMandatory electronic invoicing via DIAN · Excluded goods/services list exempt from VAT · Special regime for simplified taxation (RST)
    Penalty exposure10% penalty for late filing plus 1.5% interest per month.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

    Check your compliance

    Get a personalized Tax Health Score with actionable recommendations.

    Get Tax Health Score