Colombia has published Decree 682 of 21 May 2020, which provides certain national consumption tax and VAT relief in response to the COVID-19 pandemic. This includes three main relief measures.

The first measure provides VAT exemption holidays for consumers on 19 June, 3 July, and 19 July 2020. This includes that no VAT will be due for on-site or electronic sales of up to three items, includin…