Colombia Launches Electronic Platform for Exporters Seeking Tax Refund Certificate

Colombian exporters are now able to submit electronic applications for the Tax Refund Certificate (CERT) following the launch of a dedicated platform. The application, which became operational on October 27, 2025, is managed by the Directorate of Foreign Trade, an agency of the Ministry of Commerce, Industry and Tourism (MinCIT).

Housed within the Ventanilla Única de Comercio Exterior (VUCE) single window system, the electronic application process is the result of collaboration between the Colombian government and private sector stakeholders. Access to the application is available via the following address: https://www.vuce.gov.co/servicios/certificado-de-reembolso-tributario.

Exporters seeking the CERT recognition are required to input data including their legal name, Tax Identification Number (NIT), export destination(s), and the specific tariff subheadings for goods or the International Standard Industrial Classification (ISIC) codes for services. These and other procedural requirements are formalized under Resolution 212, dated August 25.

The CERT provides financial incentives for targeted export sectors such as pharmaceutical, food, automotive, machinery, and shipbuilding.

CERT Program Overview

The CERT, which was activated in May, is a mechanism intended to diversify and boost exports of industrial goods with higher value-added, as well as knowledge-based services. The mechanism’s stated objectives include promoting investment, production, and job creation. The CERT is scheduled to be in effect for exports executed in 2025 and 2026.

Under the CERT, exporters are reimbursed for a portion of the indirect taxes paid during the production of goods or the provision of services that are subsequently exported.

Goods that have undergone a more substantial production or transformation process are eligible for a reimbursement equivalent to 3% of the Free On Board (FOB) export value. This tier covers approximately 5,000 tariff subheadings across sectors such as pharmaceutical, food, automotive, machinery, and shipbuilding. Exports of services that incorporate technology and innovation qualify for a 2% reimbursement on the exported value. Service categories covered under the program include professional services, health services, education, and specialized maintenance.

The CERT is not applicable to exports originating from or destined for Free Zones, nor for goods and services shipped to member countries of the Andean Community—Bolivia, Ecuador, and Peru—or to Venezuela.

Prior to the application’s launch, the Colombian government, in coordination with ProColombia, trade associations, and private sector representatives, completed the instrument’s activation and dissemination. This effort included training sessions conducted with associations such as the National Association of Foreign Trade (ANALDEX), the National Association of Businessmen of Colombia (ANDI), the Colombian Federation of Logistics Agents in Foreign Trade (FITAC), and the Association of Banking and Financial Institutions of Colombia (Asobancaria), engaging approximately 300 participants. The development and implementation of the CERT application also involved technical testing and support from financial market intermediaries.

Photos courtesy MinCIT