DIAN REVENUE RULING
DIAN clarifies the VAT rate applicable to comprehensive cleaning, cafeteria, surveillance and temporary services
These services are taxed with VAT at a rate of 19%
In its Revenue Ruling No. 901908 of March 9th of 2017, the Colombian Tax Authority –DIAN- established that the VAT rate applicable to the services included in article 462-1 of the Colombian Tax Code is 19% and not 16%.
The Tax Authority considered that the applicable rate of the services established in this article has always been the general VAT rate. In this sense, although before the increase of the VAT rate made by Law 1819 of 2016 the general rate of this tax was 16%, once the new rate of 19% is in force; this is the rate that must be applied to the services included in article 462-1 of the Colombian Tax Code.