Marketplaces & Platforms: Colombia vs Estonia VAT Rules
How VAT obligations differ for marketplaces & platforms between Colombia and Estonia.
| Criterion | Colombia | Estonia |
|---|---|---|
| Standard rate applied | 19% | 22% |
| Registration threshold | No general threshold | €40,000 annual turnover |
| Filing frequency | Bimonthly or quarterly | Monthly |
| Invoicing constraints | Electronic invoicing mandatory for all VAT-registered businesses via DIAN platform. | Standard EU requirements. E-invoicing strongly encouraged. Simplified invoices allowed under €160. |
| Sector-relevant regimes | Mandatory electronic invoicing via DIAN · Excluded goods/services list exempt from VAT · Special regime for simplified taxation (RST) | E-Residency program affects VAT obligations · Reverse charge for metal waste and precious metals · Simplified invoicing for small amounts |
| Penalty exposure | 5% per month for late filing, up to 100% of tax due. Interest at market rate + 3%. | 0.06% per day interest on late payments. Penalty up to €3,200 for filing violations. |
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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