Claiming Your Share:
A Guide to IVA Tax Refunds for Foreign Tourists in Colombia
Visiting Colombia and want to save a little extra on your purchases? Great news! Foreign tourists are eligible to claim a refund on the Value Added Tax (IVA), which is currently set at 19%. This guide will walk you through the step-by-step process of claiming your IVA tax refund in Colombia, ensuring you receive a smooth and hassle-free experience.
Understanding IVA Tax
The IVA, or Impuesto sobre el Valor Agregado (Value Added Tax), is a consumer tax levied on the sale of most goods and services in Colombia. Similar to a sales tax in other countries, the IVA is typically included in the final price you pay at the register.However, as a foreign tourist, you can claim a refund on this tax for eligible purchases when departing Colombia.
Who Qualifies for an IVA Refund?
To be eligible for an IVA tax refund in Colombia, you must meet the following criteria:
- Foreign Visitor: You must be a foreign visitor holding a valid tourist visa or TP stamp in your passport.
This signifies your temporary status in the country for tourism purposes. - Leaving Colombia: You must be departing Colombia on an international flight or crossing a land border.
Required Documents for the Refund Process
To claim your IVA tax refund, you will need to present the following documents at the DIAN (Dirección de Impuestos y Aduanas Nacionales) office located in the airport you are departing from:
- DIAN Electronic Sales Invoice: This is a crucial document and it must be an original, printed electronic invoice. Handwritten receipts will not be accepted. Ensure the invoice is issued in your name and includes the following information:
- Your full name as it appears on your passport.
- Your passport number.
- A detailed breakdown of the purchased items.
- The total amount paid, including the IVA tax amount.
- The legal name of the business where the purchase was made.
- The business’s NIT number (Tax Identification Number).
- The business’s CUFE code (Unique Invoicing Control Code).
- A QR code that verifies the invoice’s authenticity and compliance with DIAN regulations.
- DIAN Form 2737: This form allows you to register your details and preferred method for receiving your refund. You can download this form online from the DIAN website https://www.dian.gov.co/Viajeros-y-Servicios-aduaneros/Documents/Formato-Simplificado-Solicitud-Devolucion-IVA-Turista-Extranjero.pdf
or obtain it at the DIAN office in the airport.
Ensure you complete the form accurately, providing your full name, passport details, contact information and preferred refund method (e.g. bank transfer, credit card refund). - Original Passport and Tourist Stamp Copy: Present your original passport along with a photocopy of the page containing your tourist visa or TP stamp to verify your immigration status.
Verifying Eligible Invoices for Refund
Before you embark on your shopping spree, familiarize yourself with the characteristics of a valid invoice for claiming an IVA tax refund:
- Tourist Information: The invoice must clearly display your full name as it appears on your passport and your passport number.
- Business Details: Ensure the invoice includes the legal name of the business where you made the purchase, their NIT number, and the CUFE code. These codes identify the business and verify the invoice’s authenticity within the DIAN system.
- QR Code: Look for a QR code printed on the invoice. Using a QR code scanner app on your smartphone, you can verify the invoice’s authenticity and confirm its compliance with DIAN regulations.
Processing the IVA Refund:
Once you have gathered all the required documents and completed your shopping adventures, head to the DIAN office located within the departure area of your Colombian airport.
These offices are typically found near international departure gates or customs checkpoints.
Here is a breakdown of the locations in some major Colombian airports:
- Bogotá El Dorado International Airport: Departure Level Gate 5 (DIAN office) and Self-Service Kiosks.
- Medellín José María Córdova International Airport: Second Floor Gate 3 (DIAN office) and Self-Service Kiosks located near the second-floor entry door 2.
- Cartagena Rafael Núñez International Airport: International Departures Entry (DIAN office) and Self-Service Kiosks.
- Cali Alfonso Bonilla Aragón International Airport: International Floor Entry 2, Gate 2 (DIAN office).
Eligible Purchases for Refunds
The IVA refund program only applies to purchases of physical goods, not services like restaurants or transportation. Additionally, purchases of gasoline, alcoholic beverages, food items, electronic items and services do not qualify for a refund.
There is also a minimum purchase amount required to claim an IVA refund. The combined value of your eligible purchases, as reflected on the DIAN electronic sales invoices, must exceed 127,326 Colombian Pesos (COP), which is approximately US$32 (exchange rate may vary).
In Conclusion:
Claiming an IVA tax refund in Colombia requires some preparation and documentation. However, with a little planning and knowledge of the process, you can recover a portion of the IVA tax you paid on your eligible purchases. By carefully collecting DIAN electronic sales invoices, completing the DIAN form and presenting the required documents at the DIAN office before your departure, you can ensure a smooth process.
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