International audiovisual production companies do not have to pay IVA tax for services purchased in Colombia since the Colombian Tax Statute (Article 481, Paragraph E) declares all export services exempt from this tax; this includes services provided in the country under a written contract and used exclusively outside the country by companies or persons with no business or activities in Colombia, as per requirements listed in the regulation.
To access the aforementioned benefits, Decree 2681 of 1999 requires registration in the National Goods and Services Exporters Registry.
To be eligible for this exemption, a written declaration of export service contracts must be filed with the Ministry of Commerce, Industry and Tourism before monies are refunded and the corresponding record must be kept by the exporter as proof of the transaction.
This statement must contain the following certified information:
- The contracted service must be used entirely and exclusively outside Colombia.
- The amount of the contract or amount to be reinstated.
- Declaration that the contracting company has no business or activities in Colombia.
- That the service is exempt according to Article 481 of the Tax Statute.
- That no withholding tax applies for any income from exports as per Article 366-1 of the Tax Statute.
Decree 2223 of 2013