SaaS & Software: Belgium vs Colombia VAT Rules

    How VAT obligations differ for saas & software between Belgium and Colombia.

    CriterionBelgiumColombia
    Standard rate applied21%19%
    Registration threshold€25,000 annual turnoverNo general threshold
    Filing frequencyMonthly or quarterlyBimonthly or quarterly
    Invoicing constraintsBilingual 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 regimesVAT unit (grouping) for related entities · Cocontractor system for construction · Special regime for occasional international transportMandatory electronic invoicing via DIAN · Excluded goods/services list exempt from VAT · Special regime for simplified taxation (RST)
    Penalty exposureProportional 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

    B2B SaaS
    Business software sold to companies in other EU member states.
    B2C Apps & Services
    Consumer-facing digital services and mobile applications.
    API & Infrastructure
    Developer tools, APIs, and cloud infrastructure services.
    White-Label Solutions
    Resold or white-labeled software platforms.

    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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