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Colombia: Implemented Colombian Digital Services Tax (Law 2277 of 13 December 2022)

Policy overview

Description

Implemented Colombian Digital Services Tax (Law 2277 of 13 December 2022)

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…

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

A tax reform bill (Ley de Solidaridad Sostenible), which includes a tax of 20% on digital advertise…

2022-11-03
adopted

On 3 November 2022, the Colombian Congress approved a tax reform that introduced the application of…

2022-12-13
adopted

On 13 December 2022, the Colombian tax reform introducing the application of a Digital Services Tax…

2024-01-01
in force

On 1 January 2024, the Colombian tax reform introducing the application of a Digital Services Tax c…