Guide for VAT Refunds for Foreign Tourists in Colombia
What
is the VAT refund?
It is a
benefit granted to foreign tourists that allows the reimbursement of the Value
Added Tax (VAT) for purchases of taxable goods within Colombian territory.
Main Requirements:
- Foreign tourist status: You must not hold Colombian nationality, must have a tourist migration status, and a stay in the country of less than 90 days.
- Electronic invoice: Purchases must be supported by electronic invoices containing the tourist's identification details (name, surname, and passport or entry document number).
- Goods must leave the country: The purchased goods must physically leave Colombian territory.
- Formal request: A refund request form must be completed at DIAN-authorized points, such as offices, self-service kiosks, or virtual platforms.
Steps to Request the Refund:
- Before leaving Colombia: The request must be made at airports, international bridges, or authorized ports before checking luggage. Self-service kiosks from Global Blue are also an option.
- Required documentation: Present the electronic invoice or "Tax-Free" form along with the purchased goods.
- Maximum allowed amount: Up to 200 Tax Value Units (UVT), equivalent to approximately $2,404 USD or $9,413,000 COP for 2024.
Important Notes:
- Exclusions: The refund does not apply to services or invoices generated by ticket machines (POS).
- Refund method: The approved amount is transferred to a debit or credit card registered in the request. Intermediary and operational costs are deducted.
- Customs regulations of the destination: Verify the rules of the destination country regarding permitted quantities of goods.
For more
information, visit the DIAN official website:
VAT Refund for Foreign Tourists.
