- Signing collaboration contracts does not trigger VAT in Colombia.
- The DIAN clarified this in Concept 952 of June 25, 2025.
- Collaboration agreements aim for mutual cooperation, not taxable transactions.
- VAT applies only if taxable activities, like sales or services, occur during contract execution.
- The contract itself does not generate VAT, but taxable acts resulting from it do.
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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