Marketplaces & Platforms: Belgium vs Colombia VAT Rules
How VAT obligations differ for marketplaces & platforms between Belgium and Colombia.
| Criterion | Belgium | Colombia |
|---|---|---|
| Standard rate applied | 21% | 19% |
| Registration threshold | €25,000 annual turnover | No general threshold |
| Filing frequency | Monthly or quarterly | Bimonthly or quarterly |
| Invoicing constraints | Bilingual 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 regimes | VAT unit (grouping) for related entities · Cocontractor system for construction · Special regime for occasional international transport | Mandatory electronic invoicing via DIAN · Excluded goods/services list exempt from VAT · Special regime for simplified taxation (RST) |
| Penalty exposure | Proportional 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
Platform Commissions
Revenue from transaction fees and commissions on marketplace sales.
Platform Subscriptions
Subscription fees charged to marketplace sellers or users.
Digital Marketplace
Platforms selling digital goods, courses, or creative assets.
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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