Requirements for obtaining VAT benefits and the exemption in customs duties for the investment in non-conventional sources of energy.

Revenue Ruling  No. 27970 of September 25 of 2015


DIAN upheld that the VAT exclusion is applicable to equipment, machinery and national and imported services destined for the pre–investment and investment in the production and use of energy through non-conventional sources, and also in the measurement and evaluation of these potential resources. In this vein, the Environment Ministry shall certify the VAT exclusion for the equipment and services and establish the requirements that shall be fulfilled in order to access the benefits.

Customs duties exemption is applicable to the import of equipment, machinery and other assets exclusively destined for activities of pre-investment and investment in projects of non-conventional sources of energy. For the exemption to apply, these goods cannot be produced in the Colombian territory. It is required that the Ministry of Mines and Energy or the entity that is determined for this purpose, establishes the procedures that need to be completed in order to obtain the certification for accessing the benefits.