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Commentary

Services supplied to overseas customers – key concepts (Colombia)


10 Colombia

For VAT purposes, exports of the following services are classed as exempt (and are therefore subject to the 0% rate of VAT) in Colombia:

  1. Ìý

    •ÌýÌýÌýÌý Services that are provided in the country and used exclusively abroad by companies or individuals without business or activities in Colombia.

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