Construction & Real Estate: Colombia vs France VAT Rules
How VAT obligations differ for construction & real estate between Colombia and France.
| Criterion | Colombia | France |
|---|---|---|
| Standard rate applied | 19% | 20% |
| Registration threshold | No general threshold | €85,800 (goods) / €34,400 (services) |
| Filing frequency | Bimonthly or quarterly | Monthly or quarterly |
| Invoicing constraints | 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. |
| Sector-relevant 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 |
| Penalty exposure | 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. |
Typical use cases
Building Services
Construction, renovation, and maintenance services.
Property Management
Managing residential and commercial properties.
Real Estate Sales
Property sales and development projects.
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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