V.A.T Rebate


According to the Colombian Tax Law, regarding the value added tax (VAT), services rendered in the country and used exclusively outside the country by companies or persons without business or activities in Colombia are deemed to be exempt goods and services with the right to a bimonthly refund.

The law states that “there is understood to be an export of services in cases of services related to the production of film works, television programs, audiovisual products of any kind, and to software development, which are protected by copyright, are broadcast from outside Colombia after export by the recipient thereof in the international market, and can be accessed from Colombia by any technological means.” (Article 189 of Law 1819 of 2016).

In order to apply the above, it is necessary to comply with the regulations in force on the matter.

* This information should not be used to make decisions regarding film projects and/or issues in Colombia. For such purposes, Proimágenes recommends that the user seek the advice of film industry professionals and attorneys licensed in Colombia who are experts on these matters.