Colombia's Minister of Finance has announced that as of 1 June 2018, foreign suppliers making supplies in Colombia via digital platforms are required to invoice for VAT at a rate of 19%, regardless of the country of origin. The VAT requirement generally applies for any purchase made through a digital platform, including Airbnb, Netflix, Spotify, Uber, etc., although certain exemptions will be provided. The implementing regulations for the VAT requirement, which are pending, will provide for t…