Last Wednesday the Colombian Association of the Gastronomic Industry (Acodres) announced that it had officially filed before the office of the director of the Dian, Luis Carlos Reyes Hernández, a complaint «for possible evasion» against the Rappi address platform.
According to the union, which brings together 10,000 restaurants across the country, the platform «is not advancing the respective consumption tax collection for the sales of food and beverages prepared in gastronomic establishments”.
This situation «injures both the level of income that the State should receive due to low consumption, as well as the low income that gastronomic establishments manage to receive,» according to what can be read in the statement.
(You can read: Do you live or want to live in the United States? These are the taxes you must pay).
For its part, the address platform responded forcefully: «Rappi does not market or buy to sell the products and services that users or consumers purchased on the ‘Rappi Platform’. In this sense, Rappi provides technological services to the users of its ecosystem«.
What is excise tax?
With the expiration of the economic relief created in the pandemic by the Social Investment Law of the government of former President Iván Duque, Since the beginning of 2023, the National Consumption Tax has once again been collected in Colombia in establishments dedicated exclusively to the expenditure of food and beveragesthat are registered in the Simple Taxation Regime (RST).
(You may be interested: Property tax 2023: these are the interests if you do not pay on time).
Also called impoconsumo, is applied to the consumption of certain goods and services and is regulated in the tax statute; but, beware, it is not the same as VAT.
The main difference between the two is that the Value Added Tax is a tax obligation that is discounted on purchases -it is borne by consumers-, while in impoconsumo it corresponds to the establishment to pay it.
How is the consumption tax paid?
Some goods and services taxed with this tax are mobile phone services, Internet and others; vehicles, some motorcycles, aircraft and the service of spending food and beverages prepared in restaurants and their derivatives.
There are several rates that are applied: there is 4 percent for mobile telephony, 8 percent for restaurants and bars, vehicles, motorcycles, and others; and 16 percent for aircraft, balloons and airships and so on.
The consumption tax is collected by those who the previous year acquired total gross income, from the activity, less than 133,014,000 million (3,500 UVT); who have a maximum of one commercial establishment, headquarters, premises or business also where they carry out their activity.
(Do not stop reading: If they meet these requirements, Colombians may be exempt from the 4×1000).
Companies pay it every two months according to the percentage that applies to them with respect to the type of products or services they offer.
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