The Colombian tax authority (DIAN) has issued Resolution No. 000049 of 1 August 2019, which establishes the procedures for foreign digital/electronic service providers to avail themselves of the alternative VAT withholding system. Since 1 January 2018, foreign providers of B2C services have been required to account for VAT on their supplies and submit returns ({News-2018-12-13/A/4-previous coverage}). With the alternative VAT withholding system, foreign service providers may opt to instead ha…