Colombia – Requirements for Non-Resident Digital Platforms

The Colombian revenue agency issued Resolution No. 228 in September 2025, which revised the regulatory framework governing reporting obligations for non-resident digital platforms that facilitate certain transactions where the place of supply is in the country.

Timeline and Scope

The reporting obligation comes into force on October 1, 2025. Practically, it means that, for digital platform operators, from this date they are obligated to collect reportable information from their customers and to submit a first report under the new framework by February 27, 2026.

This type of reporting liability for non-resident digital platform operators isn’t automatically triggered by registration, or by a requirement to register, for VAT; it is a separate obligation. 

This obligation arises when the platform operator facilitates reportable types of transactions. 

Covered transactions 

The non-resident platform operators are mandated to furnish an XML report when they facilitate the following types of transactions: 

• Provision of qualified services to recipients residing in Colombia
• Sale of goods by sellers who are Colombian tax residents
• Leasing of real estate located in Colombian territory

Registration Responsibility

Non-resident digital platform operators subject to this obligation should, in the first place, register for a Colombian TIN if they haven’t already. With an available TIN, they can submit a structured report through the dedicated online page of the Revenue Authority. 

Penalties 

Non-resident platform operators that don’t comply with these requirements leave the door open for the Revenue Authority to conduct a tax audit and issue specific penalties, including monetary fines, domain suspensions, and others.