DIAN REVENUE RULING
DIAN REFERRED TO THE APPLICATION OF THE NEW SERVICES EXCLUDED FROM VAT
The application of some of the VAT-excluded services is subject of the issuance of a regulatory decree by the Government
In its Revenue Ruling No. 5918 of March 17th 2017, the Colombian Tax Authority – DIAN-, restated the new services excluded from VAT, introduced by paragraphs 23, 24, 25 and 26 of article 476 of the Colombian Tax Code, by Law 1819 of 2016.
The Tax Authority noted that it is not yet possible to determine the scope of the services excluded from VAT, until the Government regulates this matter. Therefore, the application of the new paragraphs of article 476 of the Colombian Tax Code is subject of the issuance of a Regulatory Decree.