Colombia: Signed Colombian Digital Services Tax (Law 2277 of 13 December 2022)
Description
Signed Colombian Digital Services Tax (Law 2277 of 13 December 2022)
On 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…
Scope
Policy Area
Taxation
Policy Instrument
Direct taxes including Digital Service Taxes
Regulated Economic Activity
infrastructure provider: internet and telecom services, online advertising provider
Implementation Level
national
Government Branch
executive
Government Body
central government
Complete timeline of this policy change
Hide details
2021-04-15
under deliberation
2022-11-03
adopted
2022-12-13
adopted