Colombia: Changes to tax reimbursement for exports of goods and services
Decree No. 0952 introduces changes to the tax benefit
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September 3, 2025
The Colombian government on August 29, 2025, issued Decree No. 0952 modifying certain provisions of Decree No. 566 (read TaxNewsFlash), which regulates the tax reimbursement certificate (certificado de reembolso tributario—CERT) for exports of goods and services.
The new decree introduces several changes, including clarifications to the calculation base, extending deadlines, and refining operational procedures. Key updates include:
- Calculation base: The CERT will now be calculated based on the "value of the export" rather than the "reimbursed value." While percentages remain unchanged, the formula is clarified.
- Special exports: For exports under import-export regimes governed by DL 444/1967, the CERT must reflect the actual national value added.
- Expiration period: CERTs will expire two years from the date of issuance. During this period, they can be freely negotiated or used as stipulated in Article 3 of Decree 566-2025.
- Financial intermediaries: Exporters must submit formal requests for CERT recognition through financial intermediaries that are direct depositors in the securities depository managing the CERTs, rather than exclusively through intermediaries of the foreign exchange market (intermediarios del mercado cambiario—IMC).
- Application deadline: The maximum period for submitting a CERT recognition request is extended from eight months to 10 months from the export date, applicable to both goods and services.
- Transition period: The transition period for implementing the CERT is extended by two months, until October 29, 2025.
Read a September 2025 report (Spanish) prepared by the KPMG member firm in Colombia