Marketplaces & Platforms: Colombia vs France VAT Rules
How VAT obligations differ for marketplaces & platforms 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
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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