Questa guida offre una panoramica dell'IVA in Colombia, comprese le aliquote applicabili, i requisiti di registrazione, gli obblighi di conformità e le scadenze per la presentazione delle dichiarazioni. È destinata alle aziende che effettuano transazioni all'interno della Colombia.
La Colombia applica l'IVA non solo sui beni, ma anche sui servizi finanziari come le commissioni bancarie.
Fai affari in Colombia? Dovrai rispettare le norme dello Statuto fiscale colombiano.
La registrazione è richiesta solo quando la tua attività supera la soglia prevista in Colombia.
La Colombia richiede ai fornitori di servizi digitali stranieri di registrarsi ai fini IVA se forniscono servizi digitali ai consumatori in Colombia.
Solo le imprese registrate ai fini IVA in Colombia che svolgono attività imponibili (vendita di beni e servizi) possono richiedere il rimborso dell'IVA. Inoltre, le imprese devono disporre della documentazione adeguata a sostegno delle loro richieste, comprese fatture valide.
Per richiedere il rimborso dell'IVA, le aziende devono presentare fatture valide (facturas) emesse da fornitori registrati ai fini IVA. Tali fatture devono indicare l'IVA pagata e soddisfare i requisiti della DIAN. Inoltre, l'azienda deve fornire la prova che le spese sono state sostenute per scopi commerciali soggetti a tassazione.
Il mancato rispetto degli obblighi IVA può comportare sanzioni, interessi e potenziali verifiche da parte della DIAN. La mancata presentazione delle dichiarazioni IVA entro i termini previsti o la dichiarazione di un importo IVA inferiore a quello dovuto può comportare sanzioni pecuniarie e un ulteriore controllo della situazione fiscale dell'azienda.
Esplora le informazioni sulle imposte indirette in questi paesi:
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Questo webinar spiega come le aziende statunitensi possano individuare e recuperare l'IVA estera, illustrando concetti chiave come la reciprocità e mettendo in evidenza i punti in cui spesso si perdono opportunità di rimborso.
