Freelancers & Consultants: Chile vs Colombia VAT Rules

    How VAT obligations differ for freelancers & consultants 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

    Digital Services
    Software development, design, marketing, and other digital deliverables.
    Consulting Services
    Management, strategy, and advisory consulting engagements.
    Creative Services
    Photography, videography, writing, and artistic services.
    Training & Coaching
    Professional training, workshops, and coaching sessions.
    Translation & Localization
    Translation, interpretation, and content localization services.

    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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