Colombia Extends Health Emergency Declaration and Related Tax Measures for COVID-19

Colombia's Ministry of Health has extended the health emergency declaration for COVID-19 until 30 April 2022. With the extension, several emergency tax measures are extended accordingly. These include the following:

• Temporary VAT exemption on hotel and tourism services and services provided by establishments selling food and beverages in the framework of a franchise agreement;
• Temporary VAT exemption on raw materials for the production of medicines and the temporary VAT zero rate on the impo…