Hotel Petra Santa Boutique will apply the VAT exemption on tourist accommodation only when the requirements established in article 481 of the Tax Statute, Decree 1625 of 2016 and the current concepts of the DIAN are met.
The exemption applies to tourist and hotel services provided by establishments registered in the National Tourism Registry to residents abroad who use the services in Colombia.
Foreign nationals.
People who enter Colombia temporarily without the intention of residing there.
People with valid immigration status.
People with permanent residence outside of Colombia.
People who enter the country temporarily without the intention of settling in Colombia.
People who can provide documentary proof of their residence abroad.
Valid passport.
Entry record issued by Migration Colombia.
Immigration document that proves temporary entry into the country.
Certificate of migratory movements, when applicable.
The hotel will keep a physical or digital copy of the documents as tax support.
Valid Colombian passport.
Evidence of residence abroad.
Certificate or document issued by a foreign authority.
Visa, permit, residence card or equivalent document issued by the country of residence.
Certificate of migratory movements, when required.
The Colombian national identity card, by itself, does not prove residence abroad.
Colombian citizenship card.
Colombian foreigner's identity card.
Foreign driving license.
Foreign bank cards.
Utility bills.
Airline reservations or travel itineraries.
Individuals with dual nationality will only be eligible for the exemption if they provide proof of residence abroad through the documents specified in this policy. Simply presenting a second foreign passport is not sufficient.
Before check-in, the hotel will verify, scan or photograph the required documents, attach them to the guest's registration and record their tax status.
The 0% VAT rate will only be applied when the documentation is complete. In case of doubt or insufficient supporting documentation, the 19% VAT rate will apply.
Physical or electronic documents will be kept for the applicable tax period and will be available to the DIAN when required.
The hotel may request additional documents. Refusal to provide them will result in billing with the applicable VAT rate.
The benefit is conditional upon compliance with the documentary requirements. The final decision rests with the establishment based on the documentation submitted by the guest.
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