The Colombian National Tax Authority (DIAN) issued a Press Release regarding the criminal offence introduced by Law 1819 of 2016 in the case of not collecting VAT and consumption tax, on 6 February 2017. In accordance with Press Release, as of 1 January 2017, taxpayers are accountable for charging and collecting VAT or consumption tax who fails to comply with such obligation will be subject to a prison sentence of between 48 to 108 months. Furthermore, DIAN stated that the new criminal offence is one of the anti-evasion measures introduced by the tax reform.
Related Posts
Colombia imposes temporary levy, energy contribution to support domestic electricity supply
January 28, 2026
Colombia has issued Legislative Decree No. 0044 of 21 January 2026, introducing temporary rules to ensure the continuity of domestic electricity services. The decree imposes two obligations on electricity generation companies: Parafiscal
Read More
Colombia expands scope of fiscal reconciliation report filing obligations
January 15, 2026
The Colombian tax authority (DIAN) has published Resolution No. 000246 of 30 December 2025, which modifies the rules governing the submission of the fiscal reconciliation report (reporte de conciliación fiscal) and expands the group of taxpayers
Read More Colombia: DIAN raises tax value unit for 2026
January 12, 2026
The Colombian Tax and Customs National Authority (DIAN) issued Resolution No. 000238 on 15 December 2025, setting the Tax Value Unit (Unidad de Valor Tributario – UVT) for 2026 at COP 52,374. This is an increase from COP 49,799 in 2025. The UVT
Read More Colombia: DIAN publishes 2026 tax calendar with income tax, VAT, transfer pricing deadlines
January 09, 2026
Colombia’s National Directorate of Taxes and Customs (DIAN) published the 2026 tax calendar on 26 December 2025, outlining the deadlines and dates that individuals, legal entities and other taxpayers must follow to comply with their national tax
Read More
Colombia: DIAN updates CRS reporting rules to include crypto, digital assets
January 08, 2026
The Colombian Tax and Customs Authority (DIAN) has revised its reporting framework for the automatic exchange of financial information under the OECD’s Common Reporting Standard (CRS) to include cryptocurrencies and digital currencies, published
Read More Colombia enacts several tax reforms amid economic emergency
January 08, 2026
Colombia’s government issued Legislative Decree No. 1474 on 29 December 2025, introducing several temporary tax measures to fund the national budget in response to the state of emergency declared earlier under Decree No. 1390 of 22 December
Read More