Colombia: Guidance on new single-use plastic products tax

Guidance on new single-use plastic products tax introduced by 2022 Colombian Tax Reform

Guidance on new single-use plastic products tax introduced by 2022 Colombian Tax Reform

The Colombian Tax Authority (DIAN) issued general tax opinion No. 100208192-91 providing guidance on the new single-use plastic products tax introduced by the 2022 Colombian Tax Reform (Law 2277 of 2022).

The guidance addresses the following topics:

  • Taxpayer: Producer or importer of the single-use plastic product used to wrap, pack, or package goods
  • Taxable event: Sale, withdraw for self-consumption, or import of single use plastic products used to wrap, pack, or package goods, but not the sale of goods already wrapped, packed, or packaged in single-use plastic products
  • Characteristics and periodicity: Indirect tax (as it does not consider the taxpayer's ability to pay) and single-phase instantaneous tax
  • Invoicing: Not mandatory to include the tax in the details of the invoice
  • Sales to free trade zone users: No special tax treatment or exemption on the sale of single-use plastic products to free trade zone users nor on the exportation of such products
  • Circular economy: Exclusion applicable to taxpayers with circular economy certification may not be applied until the Ministry of Environment and Sustainable Development issues the appropriate regulation, which under Law 2277 of 2022 must be issued within six months as from the date the law was enacted
  • Penalties: All penalties set forth by the Colombian Tax Code may apply depending on the specific case

Read a February 2023 report [PDF 159 KB] prepared by the KPMG member firm in Colombia


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