Colombia strengthens the taxation of digital services and Significant Economic Presence (SEP) in 2026
The Colombian tax authorities continue to strengthen oversight of the digital economy through the development of the Significant Economic Presence (SEP) concept, introduced under Law 2277 of 2022.
What is changing?
In 2026, the authorities further clarified their position through Ruling 000009 of 2026. This guidance outlines key aspects related to the taxation of foreign companies operating in Colombia without a physical presence in the country.
The ruling addresses the interaction between:
- digital services and e-commerce;
- the sale of goods from abroad;
- the creation of a permanent establishment;
- the determination of Colombian-source income.
The tax authorities emphasize that digital and hybrid business models may trigger tax obligations in Colombia when certain economic nexus criteria with the country are met, regardless of whether the company has a physical presence.
This approach is also aligned with the VAT regime for digital services. The measure strengthens oversight of technology platforms, online marketplaces, cloud-based services and subscription-based business models.
Conclusions
The strengthening of Colombia’s tax guidance reflects a broader trend towards increased tax enforcement based on data analytics and information cross-checking. This development increases tax risk exposure for companies engaged in international digital operations.
At Auxadi, we support organizations in assessing their exposure to SEP rules, analyzing tax risks, and designing compliance strategies for digital business environments. Contact our experts to discuss your needs and support your commercial expansion into Colombia.
About Auxadi
With 26 subsidiaries across Europe, the United States, and Latin America, Auxadi is today the leading Spanish accounting firm serving multinational companies and real estate investment funds. Through its technology-driven approach and strong client-focused culture, Auxadi acts as an extension of its clients’ finance departments worldwide, providing accounting, tax, payroll, transfer pricing, and corporate legal services.
Its proprietary MySPV technology platform, more than 300 employees, and over 1,700 clients have positioned Auxadi as a benchmark in the tech-enabled services sector, not only in Spain but internationally.
Author:
Luis Alfonso Cáceres Carreño
Tax Manager – CO
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All information contained in this publication is up to date on 2026. This content has been prepared for general guidance on matters of interest only, and does not constitute professional advice. You should not act upon the information contained in this chart without obtaining specific professional advice.No representation or warranty (express or implied) is given as to the accuracy or completeness of the information contained in this content, and, to the extent permitted by law, AUXADI does not accept or assume any liability, responsibility or duty of care for any consequences of you or anyone else acting, or refraining to act, in reliance on the information contained in this chart or for any decision based on it.
