SaaS & Software: Colombia vs Estonia VAT Rules

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

    CriterionColombiaEstonia
    Standard rate applied19%22%
    Registration thresholdNo general threshold€40,000 annual turnover
    Filing frequencyBimonthly or quarterlyMonthly
    Invoicing constraintsElectronic invoicing mandatory for all VAT-registered businesses via DIAN platform.Standard EU requirements. E-invoicing strongly encouraged. Simplified invoices allowed under €160.
    Sector-relevant regimesMandatory 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 exposure5% 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

    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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