DIAN REVENUE RULING
The VAT exemption for tourism services applies for those services provided by operating agencies and hotels
The Colombian Tax Authority recently ruled on the VAT exemption for tourism services provided to non-residents and clarified that the exemption is applicable to those services provided by operating agencies and by hotels
The Tax Authority explained in its Revenue Ruling No. 12324 of May of 2016, that the VAT exemption for tourism services provided to non-residents in Colombian territory applies to those services provided by the operating agencies and also to the ones that are sold directly by hotels to non-resident guests.
This, in accordance with paragraph d) of Article 481 of the Colombian Tax Code and Decree 297 of 2016 that set that the exemption is applicable for services rendered by both entities when they are registered before the National Tourism Register, in compliance with the requirements of the law.