The Ministry of Finance and Public Credit announced on March 19 the publication of Decree No. 246 of 2026, which replaces the procedure for refunding Value Added Tax (VAT) and National Consumption Tax to diplomats, international organizations, and diplomatic and consular missions.
The new procedure allows diplomatic missions, consular offices, diplomats, international organizations, and technical cooperation missions to be exempt from VAT and National Consumption Tax paid on goods or services purchased in Colombia. These entities will have the right to request a refund or reimbursement of these taxes according to current treaties, conventions, agreements incorporated into national law, or in their absence, based on strict international reciprocity.
According to the decree, eligible entities making purchases through payment methods managed by financial institutions overseen by the Financial Superintendency of Colombia—and using the National Interbank Electronic Compensation System (CENIT) of Banco de la República—will be entitled to a refund for taxes paid on qualifying purchases. The same applies when goods or services are acquired using Colombian credit or debit cards or electronic payment methods.
The Directorate of National Taxes and Customs (DIAN) will process refunds through the financial institution providing these services by crediting an account held by the cardholder or product owner associated with the transaction. DIAN will use monthly information provided by financial institutions to verify that each refund is accepted, processed, validated, and authorized before transferring funds back to the appropriate account.
This update aims to streamline tax refunds for diplomatic entities operating in Colombia while ensuring compliance with both domestic legislation and international agreements.
