DIAN defines the technological VAT- excluded services mentioned in paragraph 24 of Section 476 of the Tax Code

DIAN defines some of the technological services that, according to the recently approved tax reform, are to be VAT excluded


In its Revenue Ruling 820 of August 25th of 2017, DIAN defined the characteristics and properties of the services included in paragraph 24 of section 476 of the Tax Code, regarding the exclusion of VAT.

The services defined in the Revenue Ruling are cloud computing, hosting services and remote maintenance of programs and equipment.

  1. Cloud Computing: It is a model that allows the convenient and on-demand access to a network of shared set of configurable computational resources.
  2. Hosting Servers: Is the opportunity to host or store in a server, available and configured for such purpose, information to develop a commercial and/or informative activity.
  3. Remote maintenance of programs and equipment: It is the technical support for the maintenance of a program or equipment, rendered without physical presence, by an operator who executes the service remotely through a computer system.