Legal Bulletin



Starting on July 1st of 2017 the National Consumption Tax of Plastic Bags came into force

The National Consumption Tax of Plastic Bags, introduced by Law 1819 of 2016, is generated by the supply of any type of plastic bag used to carry or load products sold by commercial establishments


Law 1819 established that for the year 2017, $20 pesos shall be paid for each plastic bag. This value that will be increased $10 pesos for each year until 2020, year in which $50 pesos will have to be paid for the use of each plastic bag.

Those obliged to charge and collect this tax are the IVA-registered establishments, which belong to the common VAT regime. The Tax Authority provided Form No. 310 for the declaration and filing of this tax.