Decree 1415 of 2018 sets out the requirements to be fulfilled by Foreign Services Suppliers in order to be included within the Colombian Tax Registry (RUT).
In general terms, the relevant provisions of Decree 1415 are the following:
- Tax registration is mandatory whenever a Foreign Service Supplier renders VAT taxable services in Colombia to customers that are not VAT withholding agents (mainly individuals).
- Foreign Service Suppliers shall inform: Name, Colombian Tax ID, Tax residence, Tax ID of the country of residence, Domicile (that shall be included in the certificate of incorporation or in a certification issued by the legal representative).
- The incorporation, updating and cancellation processes regarding the Colombian Tax Registry may be done through the Tax Authority web page.
- A certificate must be provided by the Tax Authority once the incorporation is concluded.
- The following documentation shall be provided: Certificate of good standing and legal representation, in Spanish, apostilled or legalized, certification informing the country of residence, the Tax ID of the country of residence, main domicile, postal code, telephone numbers, web page and e-mail.
- Copy of the Legal Representative ID.