Decree 2039 of 2023 – Significant Economic Presence
As from January 1, 2024, non-residents in Colombia will be taxed in Colombia on income from the sale of goods or rendering of services, when they have significant economic presence in Colombia, that is:
a) The non-resident person or entity not domiciled in the country maintains an interaction or marketing deployment with three hundred thousand (300,000) or more clients and/or users located in the Colombian territory during the previous taxable year or the current taxable year; or.
b) The non-resident person or entity not domiciled in the country maintains or establishes the possibility of displaying prices in Colombian pesos (COP) or allowing payment in Colombian pesos (COP).