- Colombia updated and clarified tax reporting rules for digital platforms in September 2025, aligning with international standards.
- Two categories of digital platform operators are defined: resident/domestic (with PE or ESA in Colombia) and non-resident/foreign operators.
- Non-resident operators facilitating qualified activities for Colombian tax resident sellers must submit annual reports to DIAN, starting with Q4 2025, due by February 27, 2026.
- Qualified activities include providing services to local consumers, supplying goods by resident sellers, and renting real estate in Colombia.
- Non-compliance with reporting requirements can result in penalties up to USD 97,000.
Source: vatabout.com
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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