What is the Colombia VAT (IVA) rate in 2026?

19% standard, with a reduced 5% rate on certain items and 0% on some essentials and exports.

Do foreign digital sellers register for VAT in Colombia?

Yes. They either register directly with the DIAN or opt for VAT withholding by credit-card and financial institutions. There is no threshold.

How often do foreign sellers file VAT in Colombia?

Bi-monthly through DIAN MUISCA, due on the tenth business day of the month after each bimester (in 2026, between the 13th and the 18th), regardless of NIT digits.

Is there a VAT registration threshold in Colombia?

No. Non-resident suppliers of digital services have no registration threshold.

What is the penalty for late Colombian VAT?

5% of the tax per month up to 100%, rising to 10% per month up to 200% after a DIAN summons, plus interest.

Colombia VAT (IVA) Guide for 2026: Rates, Registration & Compliance

Q: Is SaaS taxable in Colombia?

Yes. SaaS and digital services supplied to Colombian consumers are taxable at 19%.

Colombia's standard VAT (IVA) is 19%. This guide covers registration, the collection rules for nonresident digital suppliers, and filing obligations with the DIAN.

Last updated22 September 2026

Key Takeaways

Colombia's VAT (IVA) standard rate is 19% on most goods, services, and digital supplies, with a 5% reduced rate for certain items and 0% for some essentials and exports. Domestic businesses register in the RUT with the DIAN; non-resident providers of digital services must register with the DIAN and charge 19%, or have it captured through a withholding mechanism applied by card issuers and payment processors. Some essentials are taxed at 5% or exempt; SaaS and digital services are taxable at 19%.

Taxability Snapshot

SaaS

Taxable

Digital Goods

Taxable

Sales Tax Rates

Colombia's VAT (IVA) standard rate is 19% on most goods and services. A reduced 5% rate applies to certain items, and a 0% rate covers some essentials and exports. The tax authority is the DIAN, and foreign B2C digital services are taxable at 19%.

Rate	Applies to
Standard 19%	Most goods, services, digital supplies
Reduced 5%	Certain food and goods
Zero 0%	Some essentials, exports

Registration or Nexus Threshold

Colombia does not use US-style economic nexus. Domestic businesses register in the RUT with the DIAN [1]. Non-resident providers of digital services to Colombian consumers must register with the DIAN and charge 19% IVA, or the payment can be captured through a withholding mechanism applied by card issuers and payment processors [2].

Filing Frequency & Deadlines

Foreign digital providers that register directly file simplified VAT returns bi-monthly (every two months) through DIAN MUISCA, due on the tenth business day of the month following each bimester, regardless of the NIT (in 2026 that falls between the 13th and the 18th, per Decreto 1625/2016).

Exemptions

Some essentials are taxed at 5% or exempt, and exports are zero-rated. SaaS and digital services supplied to Colombian consumers are taxable at 19%.

Penalties

Late filing carries a penalty of 5% of the tax due per month or part-month, up to 100% of the tax. After a formal summons from the DIAN, the rate rises to 10% per month, up to 200% of the tax, plus interest.

Sources

Verified July 2026 against DIAN and Estatuto Tributario guidance.

Frequently Asked Questions

Colombia IVA Calculator

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Colombia · IVA

General rate 19%Most goods and services.Reduced rate 5%Listed goods and services such as some basic foods, coffee, agricultural inputs, farm machinery and prepaid health plans.

Rates as of August 2026. Source: DIAN: Estatuto Tributario, Articles 468–468-3 (opens in a new tab).

Colombia · General rate

19%

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This is an estimate. Whether a sale is taxable, and at which rate, depends on what you sell, who you sell to and where it's supplied. If you intend to rely on these rates, please use the Kintsugi platform.