Step-by-step instructions for refunding sales tax (IVA/VAT) to foreign tourists in Colombia
1. Make sure the invoice issued by the business corresponds to an electronic invoice, issued in your name and with the same identification number on your passport with which you entered Colombia.
2. The refund only applies to non-resident foreigners with a migratory status of tourist.
3. IVA/VAT refunds will only be issued for electronic invoices generated within the dates of your stay in the country.
If you are planning to make multiple trips to Colombia, you must request a refund each time you leave the country.
4. The IVA/VAT refund only applies to purchases of goods, not services.
DIAN personnel may make sure the goods for which a refund is requested do effectively leave the country.
5. The refund request must be made at the DIAN offices located in airports, land borders or at Global Blue Kiosks enabled for this purpose.
Use this form:
https://www.dian.gov.co/Viajeros-y-Servicios-aduaneros/Documents/Formato-Simplificado-Solicitud-Devolucion-IVA-Turista-Extranjero.pdf
6. The maximum amount that will be refunded per request is 20 Tax Value Units, which amount to COP 9,413,000 or about US$2,404 in 2024.
Questions Frequently Asked
What is the IVA/VAT refund to foreign tourists?
It is the returning of the IVA/VAT tax to the visitor who buys taxed goods within Colombia.
Who is entitled to this tax refund?
Any non-resident foreign national who visits Colombia with a tourist permit granted by the Colombian immigration authority and who has an electronic invoice for each purchase made.
What visitor identification data should each electronic invoice include?
A request must be made to the issuing commercial establishment that the electronic invoice contain the visitor’s identification data: First and last name, complete number of the passport or document with which they entered Colombia.
How can you request a IVA/VAT refund?
The request must be made when leaving the country by air, before checking in or by land, at an international border crossing. For this, you must go to the DIAN offices where your request will be handled by DIAN officials. Also too it is possible to use the self-service kiosks of Global Blue Sucursal Colombia, who will process the claim themselves.
What purchases are eligible for a IVA/VAT refund?
Purchases for a value equal to or greater than 3 Tax Value Units (UVT). At the time of leaving the country, the tourist must present the goods purchased and the corresponding electronic invoice or Tax Free form.
What is the maximum value that can be requested as a refund?
The maximum amount of VAT to be returned per request will be up to a value equivalent to 200 UVT (9,413,000 COP) or US$2,404.
What are the requirements to request a VAT refund for foreign tourists?
Be a non-resident tourist without Colombian nationality. Support purchases of personal property with an electronic invoice. That the purchased goods actually leave the country. Complete the refund request, through the process described by the DIAN. This can be completed manually at the DIAN office (filling out the refund request form), virtually at self-management kiosks.
https://www.dian.gov.co/Viajeros-y-Servicios-aduaneros/Documents/Formato-Simplificado-Solicitud-Devolucion-IVA-Turista-Extranjero.pdf
How do I know that a business has issued me an electronic invoice?
Each electronic invoice has a CUFE code, as in the following example:
Can I request a VAT refund with invoices printed on point of sale machines (POS)?The refund does NOT apply to POS tickets. To receive tax refunds for taxes paid, submit a electronic invoice that has a Unique Electronic Billing Code -CUFE- and QR code.
How long does the refund process take?
When arranged through a DIAN office, it can take up to 30 days. If using one of the self-service kiosks, generally about 10 days.
Can I request a IVA/VAT refund once I have left Colombia?
No. The purchased goods must be validated by DIAN prior to flight check in.
How does DIAN return the money if the foreign tourist is no longer in the country?
The approved amount in Colombian pesos will be transferred to the credit card issued outside Colombia and registered in the refund request. Any financial transaction expenses incurred will be deducted from the refund value.
How many units of the same product can I take from Colombia to the country of destination the time of departure from Colombia?
The customs regulations of the arrival country will apply.
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