Colombia’s Decree 0952 clarifies CERT calculations, extends deadlines and updates operational rules for exporters.
Colombia’s government issued Decree No. 0952 on 29 August 2025, updating Decree No. 566, which governs the Tax Refund Certificate (CERT) for exports of goods and services.
Under the new rules, CERTs are calculated based on the export value, rather than the reimbursed value, while the percentages remain the same. For exports under DL 444/1967 regimes, the CERT must reflect the actual national value added. CERTs now expire two years from the date of issuance and can be freely traded or used as permitted by law.
Exporters must request CERT recognition through financial intermediaries who are direct depositors in the securities depository, not just through Foreign Exchange Market Intermediaries (IMC).
The deadline to submit requests is extended from eight to ten months after the export date. The transition period for implementing the CERT has been extended to 29 October 2025, providing exporters with additional time to prepare.
