Ruling 25410 of June 16, 2022 of the Colombian Council of State determined that the payment of a membership to a shopping club is not subject to VAT since it is a right provided to costumers to enter the site where products are offered. It also clarified that this is not a service.
We kindly invite you to learn about the key latest developments in relation to the provision of beneficial ownership information.
Lewin & Wills is pleased to share with Clients, Friends, and Colleagues, our “Colombian Corporate Taxation Overview 2022”, which includes an updated report of the fundamental aspects of the main corporate taxes in Colombia.
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