Tax refund to foreigners in Colombia

• Only applies to non-resident foreigners. You cannot be Colombian.
• Applies to purchases of goods taxed with IVA in the national territory made within the time of your visit.
• When buying an item with IVA, you must request the duly completed electronic invoice. This must be in the name of the foreigner (identical as it appears in the passport) and the passport number. The electronic invoice must be issued corresponding to the dates of your stay.
• All invoices must be greater than 3 UTV (Unit of Tax Value). According to resolution 140 of November 25, 2021, the value of the 2022 UTV was $38,004,  that is, for the year 2022 the invoice must exceed the value of $84,012.
• The maximum IVA refund amount is 200 UTV. In other words, in 2022 it is $7,600,800.
• You can only buy 10 items of the same reference.
• You must make purchases with an international credit or debit card issued outside the country .
• You must bring the items you bought in your suitcase when you apply at the DIAN at the airport.
• The return is made at the port of departure before the respective baggage check. If the travel itinerary has a national scale, you must make the request at the port where the baggage check is carried out.
• The refund of the money is made through an international credit card issued outside of Colombia. The money must be received within 10 days from the date of filing the application or 1 month if no payment operator is involved.
• This procedure, like all other DIAN procedures, is completely free.

To carry out the process of obtaining IVA sales tax refund, foreign tourists not resident in Colombia must follow the following steps:

1. Fill out the Format 1344 “Request for return” from the DIAN
2. Submit a photocopy of the document that proves your immigration status, it can be: passport or entry permit and stay or immigration card or any other entry document that proves your immigration status, issued by the Special Administrative Unit Migration Colombia.
3. Submit all original invoices and attach proof of payment – payment strip or Voucher.
4. Organize the documentation according to the above order and present it in a duly numbered folder.
5. Appear in person at the time of leaving the country and before the respective check-up with the transport company, before the dependency of the DIAN located at the control post of the port or airport international port or at the UEDF checkpoint.