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DIAN REVENUE RULING

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DIAN REVENUE RULING

Definition of services rendered entirely abroad or rendered from abroad but to be used in Colombia

The Tax Administration clarified when a service is considered to be “rendered abroad” or “rendered from abroad”

 

Through its Revenue Ruling No. 064 of February 6th 2018, the Colombian Tax Authority clarified that services provided by foreign entities are understood as rendered “from abroad” when, even though they are rendered outside the Colombian territory, they are used in the country. On the other hand, services are rendered abroad when they do not have an application in the country.

Additionally, the Tax Administration determined that services rendered digitally to Colombian tax residents are rendered “from abroad to Colombia” and subject to VAT.