Optimización del Recaudo del IVA en el Comercio Electrónico Transfronterizo de Bienes materiales en Colombia: Analizar la Implementación del Marco Recomendado por la OCDE

Abstract

Problem: The current VAT collection scheme for cross-border purchases of tangible goods to Colombia presents gaps due to undervaluation, consignment splitting, asymmetries derived from thresholds, and gaps in platform liability, affecting competitive neutrality and tax equity. Objective: To propose a regulatory, operational, and educational roadmap for implementing OCDE recommendations in Colombia to optimize VAT collection in e-commerce of tangible goods. Method: A comparative legal and public policy study that integrates national regulatory analysis, a review of OCDE/WCO guidelines, and experiences from the EU, the United Kingdom, Australia, New Zealand, Norway, and Singapore; and an assessment of the impact on equity and fiscal sustainability using institutional viability criteria. Results: VAT collection at the point of sale through a simplified non-resident regime, marketplace liability as a "deemed supplier," elimination/harmonization of the de minimis tax, mandatory prior data with the tax identifier, and a single import window interoperable with customs are identified as a cost-effective solution. Discussion: These measures strengthen horizontal and vertical equity, reduce administrative costs, improve traceability and clearance times, and mitigate FTA asymmetries with operational tools. A gradual implementation with pilots, proportional penalties, facilitation benefits, and a segmented tax culture program is recommended to ensure compliance and legitimacy of the system. Keywords: VAT, e-commerce, low-value goods, OCDE, Colombia