Ce guide fournit un aperçu de la TVA en Colombie, notamment les taux applicables, les exigences en matière d'enregistrement, les obligations de conformité et les délais de déclaration. Il est destiné aux entreprises qui effectuent des transactions en Colombie.
La Colombie applique la TVA non seulement sur les biens, mais aussi sur les services financiers tels que les frais bancaires.
Vous faites des affaires en Colombie ? Vous devrez vous conformer aux règles du code fiscal colombien.
L'enregistrement n'est obligatoire que lorsque votre entreprise dépasse le seuil fixé en Colombie.
La Colombie exige des prestataires de services numériques étrangers qu'ils s'enregistrent à la TVA s'ils fournissent des services numériques à des consommateurs en Colombie.
Seules les entreprises enregistrées à la TVA en Colombie qui exercent des activités imposables (ventes de biens et services) peuvent demander le remboursement de la TVA. De plus, les entreprises doivent disposer des documents appropriés pour justifier leurs demandes, notamment des factures valides.
Pour récupérer la TVA, les entreprises doivent présenter des factures valides (facturas) émises par des fournisseurs enregistrés à la TVA. Ces factures doivent indiquer la TVA payée et répondre aux exigences de la DIAN. En outre, l'entreprise doit fournir la preuve que les dépenses ont été utilisées à des fins commerciales imposables.
Le non-respect des obligations en matière de TVA peut entraîner des pénalités, des intérêts et des contrôles potentiels par la DIAN. Le fait de ne pas soumettre les déclarations de TVA dans les délais impartis ou de sous-estimer la TVA peut entraîner des sanctions financières et un examen supplémentaire des affaires fiscales de l'entreprise.
Découvrez les informations relatives à la fiscalité indirecte dans ces pays :
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