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

Canonical: https://trykintsugi.com/sales-tax-guides/latam/colombia
Published: September 22, 2026

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

- **SaaS:** Taxable
- **Digital Goods:** Taxable

## 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

## 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]. Registration steps are in the How to Register section.

## Filing Frequency & Deadlines

Foreign digital providers that register directly file simplified VAT returns bi-monthly (every two months) through DIAN MUISCA, on a single fixed date each period, set annually by decree regardless of the NIT (for 2026, roughly the 13th–18th of the month following each bimester 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

- [1] [DIAN — Estatuto Tributario (IVA rates 19% and 5%; excluded and exempt goods)](https://www.dian.gov.co/)

- [2] [DIAN — Service providers from abroad (registration and 19% IVA)](https://www.dian.gov.co/Paginas/Prestadores-de-servicios-desde-el-exterior.aspx)

- [3] [DIAN — IVA filing periods (bimonthly and four-monthly)](https://www.dian.gov.co/impuestos/sociedades/IVA/Paginas/Bimestral.aspx)

- [4] [DIAN — Estatuto Tributario (impuesto descontable / input VAT, Articles 483-496)](https://www.dian.gov.co/)

- [5] [DIAN — Estatuto Tributario (recurso de reconsideración, Article 720)](https://www.dian.gov.co/)

Verified July 2026 against DIAN and Estatuto Tributario guidance.

## Frequently Asked Questions

### 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.

### Is SaaS taxable in Colombia?

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

### 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, 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.

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