On 23 February 2016, Colombia's Ministry of Commerce, Industry and Tourism issued Decree No. 297, which introduces a value added tax (VAT) zero rate for tourism services. According to the Decree, the zero rate applies for services provided to non-resident individuals as part of tourism packages sold by registered travel agencies and hotels. For the zero-rating to apply, proof of residence status of the service recipients must be obtained and kept, and certain other conditions must be met.
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