PES | Señor Contador

PES-Significant Economic Presence

We have several regulatory sources among which we list them if you click on them you can consult them:

Now when it affects corporations we read between the lines:

“Non-resident persons and entities not domiciled in Colombia are subject to income arising from the sale of goods and/or provision of services to clients and/or users located in the national territory, in accordance with article 20-3 of the Statute. Tax.

Therefore, among other taxpayers, the following are not subject to PES taxation: (I) persons who have the status of permanent establishment of a company or any other foreign entity, or natural person without residence in Colombia; (II) national companies that are affiliates or subsidiaries of foreign companies; (III) foreign companies or entities that have their effective headquarters of administration in the country.”

Now what limits on significant presence would be in Colombia…?

There is a significant economic presence in Colombia when the non-resident maintains deliberate and systematic interaction(s) in the Colombian market, that is, with client(s) and/or user(s) located in the national territory, that is:

1. 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 Colombian territory during the previous taxable year or the current taxable year; either

2. The non-resident person or entity not domiciled in the country maintains or establishes the possibility of viewing prices in Colombian pesos (COP) or allowing payment in Colombian pesos (COP).

3. During the previous taxable year or in the current taxable year, you have obtained or obtain gross income of thirty-one thousand three hundred (31,300) UVT or more from transactions that involve the sale of goods with client(s) and/or user ( s) located in the national territory.

For the provision of digital services from abroad: The servy exclude those services that have a tax treatment established in other provisions, such as technical services, consulting services, In accordance with article 592 of the Tax Statute, the income tax taxpayer with PES will only be exempt from submitting this tax return if all of the payments or account credits established in numeral 17 of article 24 of the Tax Statute were submitted. to withholding at source for the same tax, in accordance with paragraph 8 of article 408 of the Tax Statute.

The update is done by PQRS before the DIAN since if the actors do not wish to travel to Colombia to generate their RUT and register in person, the sanctions of not carrying out this procedure in other articles will be contemplated.