Colombia Publishes Decree on Tax Registration for Non-Resident Service Suppliers

Colombia has published Decree No. 1415 of 3 August 2018 on the requirements for non-residents to register in the tax register (RUT) when providing services subject to persons that are not obliged to withhold VAT through reverse charge (generally B2C supplies).

The Decree provides that non-residents may send an application for RUT registration, update, or cancellation through the PQSR and requests service on the tax authority (DIAN) website (or other electronic mechanism that may be implem…