VAT Atlas
Colombia
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What's refundable

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🇨🇴 These are Colombia's rules for diplomatic VAT refunds. Other countries work differently. Rules as of October 2026.

What's refundable in Colombia

Diplomats in Colombia can get back two taxes: IVA (value-added tax) and INC (impuesto nacional al consumo). Everything else on a receipt stays paid. This page shows, item by item, what comes back and why.

7 refundable 4 partly 8 not refundable

Who qualifies

Diplomatic and consular missions accredited in Colombia, their diplomatic and administrative staff and their family members, international organizations and international cooperation missions — under the treaties that apply or, failing those, under the strictest reciprocity between Colombia and the sending country.

Decreto 246 de 2026Estatuto Tributario, Art. 851Vienna Conventions 1961 and 1963

Which taxes come back

  • ✓ IVA — Value-added tax: 19% general rate, 5% on some goods.
  • ✓ INC — Impuesto nacional al consumo: 8% at restaurants and bars, 4% on mobile plans, 8% or 16% on vehicles.
  • ✕ ICUI — Tax on ultra-processed food and drinks.
  • ✕ IBUA — Tax on sugary drinks.
  • ✕ Plastic bag tax — The small charge per bag at checkout.
  • ✕ Fuel taxes — National gasoline tax, surcharge and carbon tax.
  • ✕ ReteFuente / withholdings — Withholdings are not IVA or INC.
  • ✕ Tips and service charges — Voluntary payments, not taxes.

Decreto 246 de 2026Estatuto Tributario, Art. 512-1Ley 2277 de 2022

Item by item

ItemRefundableTax on itWhyLegal reference
Restaurants, bars and cafés ✓ Yes INC 8% INC is refundable for diplomats, like IVA. Estatuto Tributario, Art. 512-1Decreto 246 de 2026
Restaurant franchises (chains) ✓ Yes IVA 19% Franchises charge IVA instead of INC — also refundable. Estatuto Tributario, Art. 512-1
Tips / service charge (propina) ✕ No None Voluntary and not a tax, so there is nothing to refund. Ley 1935 de 2018
Hotels ✓ Yes IVA 19% Refundable when the hotel issues an electronic invoice. Decreto 246 de 2026
Domestic flights ✓ Yes IVA 19% Refundable: the IVA on the fare, the ticket issue fee and extras such as seats or bags. Routes with no organized land transport (for example San Andrés) carry no IVA. Estatuto Tributario, Art. 476Decreto 1625 de 2016, Art. 1.3.1.13.16
International flights bought in Colombia ◐ Partly IVA 19% IVA applies to tickets issued in Colombia; on a round trip it is charged on 50% of the fare. That IVA is refundable. Estatuto Tributario, Art. 461DIAN Oficio 7442 de 2017
Airport fees, stamp tax, tourism and exit charges on air tickets ✕ No None These charges are not IVA, so there is nothing to refund. Only the IVA on the ticket counts. Decreto 246 de 2026
Gasoline and diesel (ACPM) ✕ No IVA at the refinery, gasoline tax, carbon tax IVA is charged once at the producer or importer (5%), so the pump invoice carries no refundable IVA. The other fuel taxes are not IVA or INC. Estatuto Tributario, Art. 468-1DIAN Oficio 10763 de 2024
Supermarket — general goods ✓ Yes IVA 19% or 5% Refundable. Many basic foods are exempt or excluded and carry no IVA in the first place. Decreto 246 de 2026
Sugary drinks and ultra-processed food ◐ Partly IVA + ICUI / IBUA Only the IVA part comes back; ICUI and IBUA do not. Ley 2277 de 2022
Plastic bags ✕ No Plastic bag tax A separate national tax, not IVA or INC. Estatuto Tributario, Art. 512-15
Taxis, buses, Metro, TransMilenio ✕ No None Public passenger transport is excluded from IVA. Estatuto Tributario, Art. 476
Uber and other ride apps ◐ Partly IVA 19% on the platform fee Only the IVA on the app's fee, and only with an electronic invoice in your name. Decreto 246 de 2026
Mobile phone and data plans ✓ Yes IVA 19% + INC 4% Both are refundable. Small plans are exempt from the INC. Estatuto Tributario, Art. 512-2
Home internet and landline ◐ Partly IVA 19% in higher strata Homes in strata 1–3 pay no IVA on internet; in strata 4–6 the IVA is refundable. Estatuto Tributario, Art. 476
Electricity, water, gas, garbage ✕ No None Household utilities are excluded from IVA. Estatuto Tributario, Art. 476
Vehicles ✓ Yes IVA 19% + INC 8% or 16% Both are refundable. The INC is 8% below USD 30,000 FOB and 16% at or above that amount. Estatuto Tributario, Arts. 512-3 and 512-4
Housing rent ✕ No None Renting a home is excluded from IVA. Estatuto Tributario, Art. 476
Doctors, hospitals, schools ✕ No None Health and education services are excluded from IVA. Estatuto Tributario, Art. 476

What your invoice needs

  • An electronic invoice (factura electrónica) with its CUFE code — a receipt from the vendor alone is not enough.
  • Air tickets: ask the airline for the electronic invoice (factura electrónica de venta). The e-ticket receipt or the itinerary is not an invoice. Avianca: on its invoice portal, within 365 days of the purchase. A ticket bought through a travel agency is invoiced by the agency.
  • Best: in your name, with your ID document number. Then DIAN can find it, and your claim is easier.
  • Invoices to "consumidor final" (222222222222) are accepted when they come with your mission's certification.
  • Invoices more than 2 years old cannot be claimed.
  • The law also lets DIAN pay back the tax through marked bank cards. This starts when DIAN and the banks put it in place. Do not claim a purchase on the form when your bank already paid back its tax.

Decreto 246 de 2026Avianca: how to get your electronic invoice

How it works with VATRS

  1. Send every receipt to your @vatrefund.me address, by WhatsApp or by upload.
  2. VATRS reads it, checks it and adds the refundable IVA and INC to your total.
  3. When you're ready, export your claim and your mission files it with DIAN.
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Sources

General information, not tax advice. Your mission's instructions and DIAN's decisions always prevail. Rules change — this page reflects them as of October 2026.