VAT
Exemption
By the Colombian Tax Statute -concerning sales tax (VAT)- services rendered in the country and used exclusively abroad by companies or individuals without business or activities in Colombia, have the qualification of exempt goods and services with the right to a bimonthly refund.
This information should not be used to make decisions regarding projects and/or audiovisual matters in Colombia. To this end, we recommend seeking advice from professionals in the audiovisual industry and qualified lawyers in Colombia specializing in these issues.
The law specifies “it is understood an export of services exists in cases of services related to the production of film, television, audiovisual works of any genre and the development of software, protected by copyright, and that once exported are disseminated from abroad by the beneficiary thereof in the international market and can be accessed from Colombia by any technological means,” (article 189 of Law 1819 of 2016).
The applicability of the above requires compliance with the regulations in force on the matter.
