DIAN addresses the VAT-excluded treatment of some technological services, including cloud computing, hosting and the remote maintenance of software and hardware

DIAN specified some technical aspects that should be taken into account for claiming the VAT-exclusion treatment regarding these technological services


By means of Revenue Ruling No. 1444 of 2017, DIAN determine that, in the case of cloud computing services, the exclusion applies according to the service and not to the special quality of the supplier. In this sense, the reseller of cloud computing services acquires the nature and qualities of a provider, as long as the service provided complies with the characteristics established in previous Revenue Ruling No. 017056 of 2017.

In addition, in the case of the provision of joint services, for the determination of the VAT exclusion, they cannot be interpreted jointly. In other words, the tax benefit cannot be extended to services not excluded from the sales tax.