VAT Guide for E-Commerce in Colombia

    E-Commerce operating in Colombia charge the standard VAT rate of 19% (reduced rates: 5%). Registration becomes mandatory at No general threshold, returns are filed bimonthly or quarterly, and cross-border movements of goods can trigger local registration or OSS reporting.

    Standard rate19%
    Reduced rates5%
    Registration thresholdNo general threshold
    Filing frequencyBimonthly or quarterly
    CurrencyCOP
    In force since01 Jan 2017
    Last verified01 Sept 2026

    Official source

    DIAN

    Figure verified on 01 Sept 2026. Every rate on this page is traceable to the authority above.

    Worked examples

    Domestic sale in Colombia

    You invoice a customer based in Colombia for COP 1,000 of e-commerce work.

    Add 19% VAT: COP 190. Total invoiced COP 1,190, declared in your bimonthly or quarterly return.

    Cross-border B2B inside the EU

    A VAT-registered business in another member state buys the same COP 1,000 service and supplies a valid VAT number.

    Invoice at 0% under the reverse charge, state "Reverse charge — Article 196 VAT Directive", and report the sale on your EC Sales List.

    Sales to consumers in another EU country

    You sell COP 12,000 per year to private customers in other member states.

    Past the €10,000 distance-selling threshold you must apply the destination rate and declare the sales through the One-Stop Shop.

    Late filing exposure

    Your bimonthly or quarterly return is filed after the deadline.

    5% per month for late filing, up to 100% of tax due. Interest at market rate + 3%.

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    Compliance checklist

    • Confirm whether you are above No general threshold
    • Register with DIAN before your first taxable supply
    • Apply 19% on domestic sales and the reverse charge on EU B2B
    • Validate every EU customer VAT number in VIES and keep the proof
    • File bimonthly or quarterly and archive invoices for the statutory period
    • Mandatory electronic invoicing via DIAN
    • Excluded goods/services list exempt from VAT

    FAQ — E-Commerce in Colombia

    When must e-commerce register for VAT in Colombia?

    Registration is required at No general threshold. Voluntary registration below that level is possible and usually worthwhile when you buy a lot of taxable inputs, because it lets you reclaim input VAT.

    Which VAT rate applies to e-commerce in Colombia?

    The standard rate is 19%, with reduced rates of 5% for specific categories. Applied since 2017-01-01, last verified against DIAN on 2026-09-01.

    How often do I file VAT returns in Colombia?

    Bimonthly or quarterly. 5% per month for late filing, up to 100% of tax due. Interest at market rate + 3%.

    What must appear on an invoice in Colombia?

    Electronic invoicing mandatory for all VAT-registered businesses via DIAN platform.

    Do I charge VAT to business clients in other EU countries?

    No. For B2B services within the EU the reverse charge applies: invoice at 0%, quote both VAT numbers, add the reverse-charge mention and report the transaction on your recapitulative statement. Always validate the customer's VAT number in VIES first.

    What is specific to Colombia for my sector?

    Mandatory electronic invoicing via DIAN · Excluded goods/services list exempt from VAT · Special regime for simplified taxation (RST)

    Go further

    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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