Airlines must invoice USD 1 departure tax as separate line item

Summary 

• Colombia officially issued Decree No. 0625 of 2026, which regulates the collection of an existing USD 1 tax on passengers departing Colombia by air. 

• National and foreign airlines selling international passenger tickets are responsible for collecting, declaring and transferring the tax; the ICBF is the collecting authority and DIAN performs the applicable control and audit functions. The compilation indicates an effective date of 23 September 2026. 

• For electronic invoices, particularly B2B transactions or bookings via travel agencies, the tax must be included as a distinct line item, so airlines need to update their systems to ensure compliance. 

Extended article 

Colombia has officially issued Decree No. 0625 of 2026, which regulates the collection of an existing USD 1 tax on passengers departing Colombia by air. The decree establishes the operational framework for how the tax is to be collected and accounted for by carriers. 

National and foreign airlines selling international passenger tickets are responsible for collecting, declaring and transferring the tax. The Colombian Institute of Family Welfare (Instituto Colombiano de Bienestar Familiar, ICBF) is designated as the collecting authority, while DIAN performs the applicable control and audit functions. The official Ministry of Foreign Affairs legal compilation indicates an effective date of 23 September 2026. 

For electronic invoices, particularly those for B2B transactions or bookings made via travel agencies, the tax must be included as a distinct line item. Airlines therefore need to update their invoicing systems to ensure the tax is correctly reflected and reported. Decree No. 0625 of 2026 is available here: cancilleria.gov.co – Decree No. 0625 of 2026. 

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