Colombia provides tax refund certificates (CERT) to exporters for indirect taxes paid on goods and services, effective 30 May 2025.
Colombia’s Ministry of Finance and Commerce, Industry, and Tourism introduced Decree 0566 on 28 May 2025, enabling exporters to receive tax refund certificates (CERT) for indirect taxes paid while producing exported goods and services.
Decree 0566 allows exporters to claim refunds amounting to 3% of the FOB value for eligible goods and 2% for qualifying services, including audiovisual, IT, professional, and health-related sectors.
These certificates can be used to offset income tax, tariffs, VAT, and withholding taxes and are valid for two years, during which they can be traded freely.
However, the decree excludes several categories from CERT eligibility, such as exports involving free zones, re-exports, temporary shipments, exports under USD 100,000 in value, and exports to certain countries, such as Andean Community members and Venezuela.
Exports paid via credit card or through payment service providers, as well as services exported to related entities like subsidiaries and branches, are also excluded. Exporters may begin applying for the certificates following a three-month transition period after the decree’s enactment.
The decree goes into effect on 30 May 2025.
