In the Headlines
January 8, 2026
Digital Purchases Under Scrutiny: How Much Colombians Spend on Temu and Shein and What DIAN Figures Reveal
Portafolio
Tax attorney Juan Pablo Díaz was cited in an article published by Portafolio about the debate in Colombia surrounding the application of the 19 percent value-added tax (VAT) to international digital purchases over US$50 and the impact this measure could have on cross-border e-commerce. The article analyzed figures from the country's National Directorate of Taxes and Customs (DIAN) that reflect sustained growth in international shipments valued between US$50 and US$200, as well as the government's revenue expectations and the possibility that consumers may reorganize their purchases to mitigate the tax's impact. Mr. Díaz noted that these consumer dynamics are driven by structural factors that go beyond the measure’s fiscal objective.
"Although the government presents the measure as a mechanism to balance the trade deficit and protect local producers, cross-border e-commerce responds to sustained demand for goods that are not produced in the country or are not easily available in the local market," he said.
READ: Digital Purchases Under Scrutiny: How Much Colombians Spend on Temu and Shein and What DIAN Figures Reveal
"Although the government presents the measure as a mechanism to balance the trade deficit and protect local producers, cross-border e-commerce responds to sustained demand for goods that are not produced in the country or are not easily available in the local market," he said.
READ: Digital Purchases Under Scrutiny: How Much Colombians Spend on Temu and Shein and What DIAN Figures Reveal