Manufacturing: Austria vs Colombia VAT Rules
How VAT obligations differ for manufacturing between Austria and Colombia.
| Criterion | Austria | Colombia |
|---|---|---|
| Standard rate applied | 20% | 19% |
| Registration threshold | €35,000 annual turnover | No general threshold |
| Filing frequency | Monthly or quarterly | Bimonthly or quarterly |
| Invoicing constraints | Standard 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 regimes | Cash register obligation with tamper-proof technology · Reverse charge for construction services · Tourist VAT refund scheme | Mandatory electronic invoicing via DIAN · Excluded goods/services list exempt from VAT · Special regime for simplified taxation (RST) |
| Penalty exposure | 2% 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
B2B Supply
Selling components and raw materials to other businesses.
Export Goods
Manufacturing goods for export within and outside the EU.
Contract Manufacturing
Custom manufacturing under contract agreements.
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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