Dirección de Impuestos y Aduanas Nacionales

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(Chapter 23 of Title 1 Part 6 of Book 1 of the Decree 1625 of 2016, Sole Regulatory in Tax Matters) 

 

 Acordeón

 Initial Presentation

The refund of VAT to foreign tourists is a benefit established in Law 300 of 1996, which consists of returning VAT to tourists who buy taxed goods within the national territory.

 ¿Who has the right?

​Who is entitled to a VAT refund to foreign tourists:

The benefit is aimed at foreigners without Colombian nationality who enter Colombia with a tourist permit granted by the Colombian immigration authority, for the VAT paid on the purchase of goods

 ¿What purchases give me the benefit?

​Purchases that give the right to a VAT refund:

The right to refund applies to purchases of goods taxed with VAT when the value of the purchase per invoice is greater than 3 Units of Tax Value (UVT), as long as the goods leave the country, and the purchase is supported by electronic invoice.

 ¿Where do I request the return?

​Places authorized for its Registration:

Attention points for the receipt of requests for refund of sales tax - VAT to foreign tourists in ports, airports, and land border points, enabled in our country for entry and exit of travelers

 ABC Vat Refund to Foreign Tourists

 Maximum refund amount

​Maximum refund amount

The maximum refund amount will be up to an equivalent value of one hundred (200) Tax-Value Units.

The Tax Value Unit is a measure of value based on an amount in Colombian pesos established by the national Government that is readjusted annually according to the variation of the Consumer Price Index. For 2021 the value of the UVT is $ 36,308 COP.

The financial costs and notification expenses incurred will be deducted from the value.

 ¿What to take into account in the application?

​Requirements for the submission of the refund application

  • Refund request in the 2737 format intended for this purpose and through the mechanism indicated by the DIAN.

  • Electronic invoice issued in compliance with the requirements of the law. The invoice date must be between the date of entry to the country and the date of departure.

  • Document by which the quality of tourist is accredited (Passport or Andean Migratory Card)

  • When the selectivity criteria so indicate, submit to the competent DIAN official, for review, the assets that grant the right to a refund of the tax, in order to establish that they will actually leave the country.

Form 2737 Location

Format 2737 is available at service points for the receipt of requests for refund of sales tax - VAT to foreign tourists at ports, airports, and land border points, enabled in our country for entry and exit of travelers. Also, on the DIAN page at the following link: https://www.dian.gov.co/viajeros/Documents/Formato-Simplificado-Solicitud-Devolucion-IVA-Turista-Extranjero.pdf 

Return recognition term:

The recognition of the return of the applications presented at the DIAN offices will be carried out in a maximum time of one month from the submission of the application.

When the self-management kiosks are available, the maximum time in which the refund will be obtained is 10 days from the submission of the request. 

Return mechanism:

The approved value in Colombian pesos will be transferred to the credit card issued outside of Colombia registered in the refund request. 

The financial costs and notification expenses incurred will be deducted from the value.

Invoices printed on ticket machines (POS)

Invoices printed on POS ticket machines are not accepted, therefore, at the time of purchasing the goods, the electronic invoice must be requested from the merchant. 

Follow-up of the application:

Questions, concerns, complaints and claims regarding the refund application are answered through the institutional mailbox devolucion_iva_turistas@dian.gov.co.

No information related to the VAT refund is provided to third parties. The information contained in form 2737 is confidential. Thus, it shall be provided only and exclusively to the interested party, which must come from the email that the applicant registered at the time of registration.

Notification:

The resolution that decides the request for refund will be notified to the e-mail that the foreign tourist indicates in his request and against it the remedies for reconsideration and appeal proceed, in the terms established in the Code of Administrative Procedure and Administrative Litigation.

 Responsibility

​Liability of Foreign Tourists

Applicants for the VAT refund shall be administratively responsible to the tax authority for the veracity of the information and authenticity of the documents displayed to obtain it, notwithstanding criminal infractions that may arise and that shall be reported to the corresponding authorities.