Non-resident digital platform operators in Colombia must submit an annual information report to DIAN, covering services such as providing qualified services, providing goods, or renting real estate. They must register in Colombia and obtain a Tax Identification Number. Reports must be submitted electronically, with penalties up to USD 97,000 for non-compliance.
Colombia Imposes New Tax Reporting Rules on Foreign Digital Platforms
Public
Other countries
Author: Ema Stamenković
Category:
General information
Views:
7546
Content accuracy validation date:
20.10.2025
Content accuracy validation time:
08:07h
Non-resident digital platform operators must submit an annual information report to DIAN per applicable resolutions' technical specifications. The first reporting period is Q4 2025 (starting October 1, 2025 for non-residents), due February 27, 2026.
This applies to platforms facilitating:
- Provision of qualified services to resident recipients;
- Supply of goods by resident sellers; or
- Rental of real estate in Colombia.
Qualified services include: leasing of real estate for consideration; personal services provided for consideration; leasing of a means of transportation for consideration; or any other type of service provided for consideration defined under applicable regulations.
Personal services mean any on-demand service by one or more individuals, unless purely ancillary to the overall transaction. This includes transportation and delivery services, manual labor, tutoring, copywriting, data handling, as well as administrative, legal, or accounting tasks, provided they are carried out in response to a specific request from a particular user or group of users.
Registration: Non-resident operators must register in Colombia and obtain a Tax Identification Number (RUT) if they do not already have one. This obligation arises not from VAT or Significant Economic Presences Rules (SEP) liability, but from facilitating transactions involving tax residents or assets in Colombia.
Information to Report:
- Platform’s legal name, business address, tax ID (NIT), and commercial name;
- Seller’s tax ID and financial account identifiers;
- Account holder’s name (if different from the seller);
- Seller’s tax residency jurisdiction;
- Total amount of relevant transactions;
- Number of relevant activities and any fees, commissions, or taxes withheld;
- Property address;
- Number of rental days and type of listing (when available).
Reports must be submitted electronically in XML format via DIAN’s online services, with a cut-off of December 31 each tax year and deadline by the last business day of February of the following year.
Penalties for Non-Compliance: Failure to submit required information, late submissions, deficiencies, or inconsistencies may result in penalties up to approx. USD 97,000. Additional penalties apply if already tax-registered platforms fail to check the “Automatic Information Exchange DPI” box, or if they fail to tax register for the first time on time.
Other news from Other countries
The UAE E-Invoicing Guidelines
Public
Other countries
Author: Ema Stamenković
Other countries
Author: Ema Stamenković
The UAE e-invoicing model involves a decentralized, Peppol-based framework for in-scope transactions, including B2B, B2G, G2B, and G2G, while excluding B2C. Suppliers must appoint one ASP for e-invoices, maintaining compliance responsibility. Onboarding involves understanding requirements, selecting an ASP, and testing exchanges. Six invoice categories exist, with specified regulations for special... Read more
South Africa’s VAT Modernization: The Roadmap to Mandatory E-Invoicing
Public
Other countries
Author: Ljubica Blagojević
Other countries
Author: Ljubica Blagojević
South Africa’s VAT Modernisation program plans a phased move to mandatory e-invoicing and near real-time VAT reporting, supported by SARS strategy documents and reinforced through 2026 stakeholder consultations. While not yet mandated, SARS is preparing structured invoice data reporting to strengthen compliance, reduce fraud, and enable automated monitoring. The model will require businesses to tr... Read more
UAE E-Invoicing Compliance: Complete 2026 Guide
Public
Other countries
Author: Ema Stamenković
Other countries
Author: Ema Stamenković
The UAE is implementing mandatory e-invoicing by 2026-2027, following Ministerial Decisions No. 244 and No. 243 of 2025. Companies must be ready to receive electronic invoices, designate Accredited Service Providers (ASP), and use the PINT-AE format via the Peppol network, governed by a decentralized model. With a rollout scheduled for 2026 and 2027, the UAE is headed toward mandatory e-invoicing... Read more
New VAT Deemed Supplier Rules for Electronic Marketplaces in Saudi Arabia from Jan 2026
Public
Other countries
Author: Ema Stamenković
Other countries
Author: Ema Stamenković
The guidance outlines when VAT responsibility shifts to electronic marketplaces, impacting reporting and operations. Deemed supplier status applies to non-resident electronic services and resident non-registered suppliers. Obligations include VAT invoicing and returns. Key exceptions exist, but operational involvement influences VAT responsibilities, especially for food delivery and accommodation... Read more
South Africa Formalizes 2028 Target for Mandatory Peppol-Based E-Invoicing
Public
Other countries
Author: Ljubica Blagojević
Other countries
Author: Ljubica Blagojević
SARS is expected to announce its mandatory e-invoicing framework in 2026, with phased implementation leading to full operational capability by 2028 under its VAT modernization program and the 2025 Draft TALAB (Tax Administration Laws Amendment Bill). The model will define structured e-invoices, electronic VAT data reporting, and an interoperability framework using accredited service providers. Sou... Read more
UAE To Launch Mandatory National E-Invoicing System Starting 2026
Public
Other countries
Author: Ema Stamenković
Other countries
Author: Ema Stamenković
The UAE's transition to a national e-invoicing system shifts tax compliance to real-time reporting. Mandatory phases start in July 2026, requiring businesses to upgrade software, face penalties for non-compliance, and accommodate audits with full digital transaction access. The UAE is transitioning from paper and PDF invoices to a national digital e-invoicing system. This shift moves tax complianc... Read more
Vietnam: Revised Penalties for Invoice and Documentation Violations Under Decree 310
Public
Other countries
Author: Ema Stamenković
Other countries
Author: Ema Stamenković
Decree 310 establishes tiered penalties for invoice violations based on invoice count and type, including sales and non-sales cases. Penalties range from warnings to significant fines (500,000 - 50,000,000 VND; US$19 - US$2,282). It enforces stricter rules for invoice destruction and strengthens tax officer powers. A single penalty rule consolidates fines for repeated violations, prompting busines... Read more