The Colombian Ministry of Finance has issued Decree 2179 of 28 November 2018, which provides a transitional deadline for the submission of value added tax (VAT) returns by non-resident service providers. The return requirement is in relation to the new rules for VAT on B2C supplies that generally apply from 1 July 2018 ({News-2018-11-01/A/2-previous coverage}). The decree provides that for the …