Based on local tax laws, all Colombian citizens and resident foreigners must pay an additional tax (VAT) of 19%. This additional charge (VAT) is not included in the hotel rates and must be paid separately. Subsection 2 of paragraph 1 of Decree 297 of 2016 establishes that the exemption will apply to the original passport, Andean card or Mercosur card with the following entry and stay permit stamps:

• Entry and Permanence Permit (PIP): Permit granted by the Colombian Migration Special Administrative Unit at the time of entering the country, to foreigners who do not require a visa, for short-stay periods, carrying out non-profit work.

• Tourism Permit (PT): Authorization granted by Colombian Migration to foreign citizens, who intend to enter the national territory to carry out activities of rest, recreation, culture, health, events, conventions or business.

In accordance with the above, only the passports, Andean card or Mercosur card of foreign clients that have the PIP or PT stamps will enjoy the VAT exemption.

The aforementioned Decree establishes that the Colombian national must prove his status as a resident abroad, by presenting the documentation issued by the authorities of the country of residence (eg: foreigner's identity card in the Colombian case), if he does not do so, he will enjoy VAT exemption.

Please note that in accordance to 679 of 2001 Colombian Law, Law 1336 de 2009 and 3840- 2009 resolution, sexual exploitation of children is illegal. Therefore, every children from ages 0 to 17 must present a valid ID and birth certificate along with the parents ID to verify their relationship. If the minor is not accompanied by his or her parents, the accompanying adults must have a written and authenticated authorization along with the previously mentioned documentation.

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Nombor lesen: 62346