Colombia: Adopted Tax Reform including Digital Services Tax
Description
Adopted Tax Reform including Digital Services Tax
On 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…
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
legislature
Government Body
parliament
Complete timeline of this policy change
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2021-04-15
under deliberation
2022-11-03
adopted
2022-12-13
adopted