![]() Registration for VAT purposes does not necessarily mean the triggering of a PE. Law 1819 of 2016 established that non-resident service providers rendering services from abroad must register for VAT purposes in Colombia when they sell vatable services to customers who are not registered for VAT purposes in Colombia. Services provided from abroad will be taxed through a reverse-charge mechanism, hence the beneficiary of the service will be liable to file the corresponding return and pay the tax before the Colombian Tax Authority, only if the beneficiary is registered for VAT. This tax is not applicable to the sale of vehicles and other fixed assets to be sold on a regular basis on behalf of third parties, as well as aeroplanes. ![]()
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