- The subscription of collaboration contracts does not generate VAT in Colombia, as clarified by DIAN in Concept 952 of June 25, 2025. These contracts aim for mutual collaboration rather than a commercial transaction. However, any taxable activities during execution, like sales or services, will be subject to VAT independently. Additionally, the Council of State ruled that notification in horizontal property cases is valid upon delivery to the building’s reception, not personal receipt. Lastly, DIAN’s Concept 936 explains that representatives can be sanctioned for facilitating tax evasion, even if not directly responsible for VAT.
Source: amezquita.com.co
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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