Colombia's tax authority (DIAN) has issued Resolution No. 000051 of 19 October 2018, which finalizes the procedures for non-residents to fulfill their value added tax (VAT) obligations when providing services to persons that are not obliged to withhold VAT through reverse charge (generally B2C supplies). Although the Resolution does not specify the nature of the services, the obligations are meant to mainly target digital service providers. Key points of the Resolution include:
- Non-resident…