Colombia has published Decree 789 of 4 June 2020, which introduced a temporary VAT exemption for certain goods and services in response to COVID-19. The Decree includes a temporary VAT exemption that is provided until 31 December 2020 for hotel and tourism services and services provided by establishments selling food and beverages in the framework of a franchise agreement.
The Decree also provides a VAT exemption on the import of vehicles for the transport of passengers or cargo until 31 De…