On 1 January 2024, the Colombian tax reform introducing the application of a Digital Services Tax came into effect. In particular, new Article 20.3 provides that foreign digital services without establishment in the Colombian territory but with a si…
SourceOn 13 December 2022, the Colombian tax reform introducing the application of a Digital Services Tax was signed into law by presidential decree. In particular, new Article 20.3 provides that foreign digital services without establishment in the Colom…
SourceOn 3 November 2022, the Colombian Congress approved a tax reform that introduced the application of a Digital Services Tax. In particular, new Article 20.3 provides that foreign digital services without establishment in the Colombian territory but w…
SourceA tax reform bill (Ley de Solidaridad Sostenible), which includes a tax of 20% on digital advertisements from abroad and the removal of the VAT exception for cloud services, is introduced to the Colombian parliament.
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