Colombia: Tax benefit for exporters of certain goods and services
The tax benefit will not apply for exportations of goods and services to related parties.
Colombia on May 28, 2025, issued Decree 0566 establishing a tax benefit (CERT - Certificado de Reembolso Tributario) for exporters of some specific goods and services.
The tax benefit consists of the issuance by the government of a security equivalent to 3% of the free on board (FOB) value of the exported industrial goods or of 2% of the value of the qualifying exported service.
CERT may be utilized as a payment mechanism for taxes due (corporate income tax, value added tax (VAT), withholding tax, and stamp duties). Alternatively, CERT can be sold on the secondary market. CERT requests and approval are subject to specific requirements and procedure before the Colombian government.
The tax benefit will not apply for exportations of goods and services to related parties.
For more information, contact a KPMG tax professional:
Pedro Madera | pmadera@kpmg.com
Carlos Redondo | carlosredondo@kpmg.com
Ricardo Ruiz | ricardoaruiz@kpmg.com