Colombia VAT Guide

Understand VAT registration, rates, filing, e-invoicing and representation requirements in France. Desucla represents, files and pays VAT for cross-border businesses.

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Last reviewed 08 June 2026

Reviewed by Desucla Tax Team

Last authority check 08 June 2026

Tax authority Dirección de Impuestos y Aduanas Nacionales (DIAN)

Source status Based on tax authority guidance, local legislation and Desucla operational experience.

Important: Important: This guide is general information, not tax advice. Requirements depend on your business model, customer type, transaction flows and local authority interpretation.

At a glance

Local tax name / acronym	Dirección de Impuestos y Aduanas Nacionales (DIAN)
Standard rate	19%
Reduced rates	5%
Registration threshold	COP 3,500 UVT
Filing frequency	Bimonthly / quarterly
E-invoicing / digital reporting	DIAN cleared electronic invoicing is broadly mandatory and operational.
Typical registration lead time	2-6 weeks