Direct payments at the hotel - 19% VAT
According to the current regulations in Colombia, tax residents and Colombian citizens must pay 19% VAT on hotel and accommodation services.
Foreigners and non-residents:
Foreign tourists who enter Colombia without intent to settle in the country may be exempt from paying VAT on accommodation, provided they meet the requirements set by the regulations.
To apply the waiver, the guest must present their original passport at check-in along with the entry stamp or valid tourist permit, as applicable.
The exemption is subject to validation of the submitted documentation and compliance with current legal requirements.