Colombia: DIAN Expands Capacity for Hybrid/Electric Vehicle VAT Refunds

On 2 October 2026, DIAN issued Press Release No. 127 announcing a significant expansion of its operational capacity to process VAT refund requests arising from the purchase of hybrid and electric vehicles. According to the entity, the universe of eligible vehicles grew from just 19 units in 2024 to over 1,200 units in 2025, reflecting the accelerating adoption of clean mobility incentives under Law 1964 of 2019 and Decree 1273 of 2020. The measure includes dedicated processing teams, enhanced digital channels, and reduced response times to address the backlog and ensure timely refunds to taxpayers.

Key Takeaways

  • Surge in Eligible Vehicles: The exponential increase in hybrid and electric vehicle purchases has driven DIAN to scale up its refund administration, signaling strong policy uptake.
  • Streamlined Refund Process: Taxpayers can now expect faster resolution of VAT refund claims, with DIAN committing to statutory timelines and improved communication channels.
  • Documentation Requirements Remain: Despite capacity improvements, claimants must still submit complete documentation, including the purchase invoice, vehicle registration, and certification of eligibility under the environmental benefit program.

Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.

Source: Read Official Announcement