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 Tax reform and gaming industry in Colombia

Tax reform and gaming industry in Colombia
Published: 2017-02-16

To enter in to Colombian gambling industry, it´s important to know how the taxes are changing this year.

After the approved Tax Reform, our editorial team carries out an analysis in the company of industry experts and brings to you the most important thing for the Gambling Industry.

Article 115-2 of the tax statute gives a special benefit

SPECIAL DEDUCTION OF THE SALES TAX. From taxable year 2017 taxpayers will be entitled to deduct for the calculation of their taxable income taxable value the value paid for the Sales Tax for the acquisition or importation of capital goods taxed at the general rate.

This deduction will be requested in the income tax return of the taxable year in which the capital asset is imported or acquired.

PARAGRAPH 1. In no case, may the benefit provided for this article be used concurrently with the period established in article 258-2 of the Tax Statute.

PARAGRAPH 2. The benefits provided herein shall be applicable when the assets are acquired through the financial leasing modality and the purchase option is exercised at the end of the contract. Otherwise, the lessee will be obliged at the moment when he decides not to exercise the call option to recognize the discount taken as the highest tax payable and the deduction taken as liquid income for the recovery of deductions.

PARAGRAPH 3. Capital goods for the purposes of this subsection are understood to be those depreciable tangible assets that are not disposed of in the ordinary course of business, used to produce goods or services and that, unlike raw materials and inputs, are not Incorporate in the final goods produced or transformed into the production process, except for the wear and tear of their use.

To this extent, among others, capital equipment is considered machinery and equipment, computer equipment, communications and transport equipment, loading and unloading; Acquired for industrial and agricultural production and for the provision of services, machinery and equipment used for the operation and operation of games of chance.

Give a differential treatment for payments made in cash from 2018 Article 771-5 Tax status paragraph 3

In the case of cash payments made by operators of Luck and Chance Games, the step provided for in the preceding paragraph shall be applied as follows:

1. In 2018, seventy-four percent (74%) of total deductible costs, deductions, liabilities or taxes.

2. In 2019, sixty-five percent (65%) of total deductible costs, deductions, liabilities or taxes.

3. In 2020, fifty-eight percent (58%) of total deductible costs, deductions, liabilities or taxes.

4. As of 2021, fifty-two percent (52%) of total deductible costs, deductions, liabilities or taxes.

For the purposes of this paragraph, payments up to one thousand eight hundred (1,800) UVTs (Unit of Tax Value) made by operators of games of chance are not considered to be included, provided they carry out the withholding at the corresponding source.

The present treatment shall not apply to operators of games of chance that comply with the rules of money laundering established by the competent authorities in cases where financial institutions for duly justified reasons deny access to financial products for the payments referred to in this article. In this case, the taxpayer must provide the corresponding evidence to prove this fact, including the communications from all financial institutions that support the refusal to open the financial products. These entities will be obliged to issue the aforementioned communication when they deny access to the aforementioned products.

“Banks and other financial entities of public nature shall open and maintain accounts in their entities and grant the transactional financial products, usually to operators of games of chance authorized by Coljuegos”


Banks and other financial entities of public nature shall open and maintain accounts in their entities and grant the transactional financial products, usually to operators of games of chance authorized by Coljuegos and other competent national or territorial authorities, by means of a concession, license or Any other type of administrative act and to the postal operators, provide if they comply with the rules on money laundering established by the national authorities.

Keep this information in mind as you can make profit counts based on your accountant's skill.

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End of the year - the important thing- 

Tax reform and gaming industry in Colombia

In my time in this life I become increasingly convinced that the best gift is to serve and receive every action from the heart, at the end of the day what we receive is proportional to what we give.


There are few occasions when we inadvertently let custom impose itself on feeling, which sends the wrong message for not being honest and not expressing how we feel in an open way.


"It is author and is brought from far away, be very careful when you open it you can break it ... it's what hmm the kid gives him this year," the voice on the other side of the phone said with some anguish in a conversation I had yesterday about a gift I had been given.


To be honest I had to look for the answer very in the background and I could understand that the pressure of these dates made the Value of the Object prevail over the action itself; which gave rise to him sharing with you - who are from the house - this anecdote and from which I give some points:


  • Remember that others are a mirror where we surely see our own proceeding (clearly that's why I paid more attention to value, than to the action itself)
  • Let us thank the Universe for allowing us to be accounted for by other beings to pay homage to us, and whatever the present is, we must accept it from the heart.
  • Let us not try to see a background to a good deed, after all it is that: an action, and we are the ones who label it as good or bad as it suits us best.
  • Let's be honest with us themselves and express our feeling sendeanty in an open way, without bluntness without explanation, not everything has a why ... it just happens and that's it!


Over the years I have begun to understand that what is inside does not compare to what can be seen, and that the forms deceive but the essence does not.


It may not be the most convenient, but I liked to post this message and I hope that from it, you can take teaching, today I learned something too :


Reason See what's best for you,pride gagous, Heart See the important


On behalf of the entire Mundo Video Corp team and on my own, in this and as at any time of the year, I thank you for trusting us from the heart.


Happy Life!


German +


This is how the collection of operating rights to localized 

Tax reform and gaming industry in Colombia

Decree 2106 of 2019. The congress of the public republic on November 22, decree 2106 of 2019 through which I grant the National Government extraordinary powers to simplify or suppress or reform unnecessary procedures, processes and procedures that existed in the public administration.


Article 51
should be studied very thoroughly that although it does not talk about localized games, it deals with the provisional liquidation, which experts say may later be counterproductive for the gambling industry. Coljuegos is not given a deadline to issue the conditions for the suggested liquidation, which will aggravate the crisis in the sector and does not reveal in the short term an application of the PND.

In such a way, and specifying the gambling industry, these are the points that interest the aforementioned act, where there is also talk about independent betting placers:

ARTICLE 55: regime of the setter, destination of the parafiscal contribution of art. 56 law 643 of 2001 and registration The special regime of permanent bettors is maintained as enshrined in Law 50 of 1990 and the parafiscal contribution of art. 56 of Law 643 of 2001, which will be used to cover the old-age protection of independent underwriters through the creation of an individual Periodic Economic Benefits-Beps account.

Therefore, the concessionaire must consign Colpensiones in the individual account of the independent underwriter the 1% that retains it from its sale, and 3% of the exploitation rights generated by that sale.

However, placers who earn more than a monthly legal minimum wage are not accepted in Beps, in this case, they must be in the contributory regime of the social security system.

Now for Localized Games, this is the decree:


ARTICLE 56: liquidation of elements of gambling (located/ Slots)
For this article the decree establishes that the operators of gambling establishments must make the declaration, liquidation and payment of the monthly exploitation rights in the terms provided in article 59 of the PND.

However, it also establishes that if any authorized element (Slots) does not meet at least one of the conditions provided for in the same article, this element must be declared, settled and paid individually with the rates previously stipulated, that is, the provided in article 34 of Law 643 of 2001.


On the other hand, the suggested settlements that show negative values ​​will be equal to zero, that is to say that there will be no balances in favor of the operators for liquidation of exploitation rights for the following month.

However, the decree in question also refers to permanent bets, which are explained below:

ARTICLE 57: Express revocation of the advance. The advance conceived as an accelerated mechanism for payment of exploitation rights described in article 23 of Law 643 of 2001 ceases to apply. The exploitation rights (12% of your gross income) will be settled due month as it happens in all the modalities of game.


Next the complete document in spanish

Coljuegos published answers to the comments on Online Gambling 

Tax reform and gaming industry in Colombia

Coljuegos recently published the answers to the observations that the interested actors sent to them about the project that modifies the agreement 04 of 2016 to approve the regulation of the games operated by internet, where it allows operators to offer:

1. Slot machines or random.
2. Roulette
3. Black Jack.
4. Baccarat
5. Bingo
6. Poker.
7. Virtual Games (which can be bets on real sporting events, or real non-sporting events)

Among the comments that were sent more clarification was requested on the part in which Coljuegos establishes does not authorize virtual games whose graphic representation represents lottery or numerical games, nor any event that represents violent acts or that threatens the dignity of the people.

To which Coljuegos explained that:


“Given that the graphic representation offered by virtual reality is varied, there is no list of games allowed, the above because virtual games are a graphic representation of a real event, in that sense, sports disciplines that are endorsed by federations and associations worldwide are not within the regulatory prohibition. However, the caveat is made that the virtual games offered should not represent violent acts or that threaten the dignity of people. Additionally, it is important to indicate that for this type of games, the provisions of Colombian legislation must be considered, particularly the provisions of article 4 of Law 643 of 2001”

On the other hand, the entity was asked to “correlate the term “Virtual Games” with the localized modality called Virtual Racing and Sports Betting (ACDV), when considering it pertinent in order to avoid a dissociation between both modalities of the game. In other words, the same ACDV name is used both to refer to the game approved in Agreements No. 14 of 2013 and No. 06 of 2014 as well as in this agreement, but with the caveat that some are ACDVs operated by Internet and others are ACDVs located , this considering that they are the same games, but with a different marketing channel.

To this comment, Coljuegos replied that “Given that the ACDV game, approved by means of Agreement 14 of November 19, 2013, modified by Agreement July 22, 2014, is a type game located in accordance with the provided in article 32 of Law 643 of 2001. The ACDV have a different operating scheme to the games operated by internet which is based on article 38 of Law 643 of 2001, modified by article 93 of the Law 1753 of 2015 and regulated by Agreement 04 of May 24, 2016, modified by Agreement 02 of 28 of 2019. In conclusion, COLJUEGOS considers appropriate the expression "Virtual Games" used in the draft modification of Agreement 02 of 2016 to differentiate both games

Finally, another aspect that attracted the most attention of this publication, was Coljuegos, I emphasize that the casino live game, contemplated within the portfolio of online games in other jurisdictions, is being analyzed by the Vice Presidency of Commercial Development, to verify its viability and Inclusion within the legal and operational framework of Agreement 04 of 2016, modified by Agreement 02 of 2019.

Now, we leave at your disposal the document with all the answers and observations IN SPANISH by Coljuegos, and the interested actors.

Fantasy sports and eSports gambling games in Colombia, will born soon ! 

Tax reform and gaming industry in Colombia

Coljuegos recently published on its website a letter where they give answer to a request to conduct a feasibility study of Fantasy and E-Sports gambling games under current regulations.


The entity carried out this legal and technical feasibility analysis to determine if the operation of the Fantasy and E-Sports games conforms to the current offer of the regulation of internet-operated games established in the Agreements 04 of May 24, 2016, modified by Agreement 02 of May 28, 2019.

In this document, Coljuegos explains that in E-Sports, the player bets against the game operator, obtaining the right to the prize in the case of guessing the forecast on which he bets and being the prize the result of multiplying the value of the bet, for the coefficient that the operator has previously validated for the forecast made, that is to say “bets of counterpart and cross or exchange bet”, which are defined in Article 3 of Agreement 04 of 2016



On the other hand, Fantasy games, unlike E-Sports, is a competition game between players, who must form their own team individually by choosing real athletes or athletes of any team sport, who play in a championship, tournament, cup, league or season. Here the player must pay an inscription to enter the competition with his team, and this inscription that must have a fixed value will be the bet issued in order to participate.


In addition, in this game you do not bet on the final result of a team (win, lose or draw), you bet on the real and individual performance of the athletes or athletes chosen in the matches that are part of the Fantasy event, which will be scored positive or negatively, according to the rules established by the operator, the winner will have the highest score at the end of the event.

Thus, and according to the analysis set forth in the document, Coljuegos considers the operation of the E-Sports and Fantasy games viable within the current offer of the game stipulated in Agreement 04 of 2016, modified by Agreement 02 of 2019.

Finally, it should be noted that as in the other games of the online offer, operators must certify before any of the laboratories accredited by Coljuegos, the functionality, safety and integration into their respective technical system of these games in the light of what that the entity establishes. In addition, the regulator stipulates in this document that the sending and reporting of the data will be done following the data model and provisions required by Coljuegos in the technical documents that are part of the regulation of the novel type games operated by the internet

Finally, we leave at your disposal the complete document in SPANISH.

COLJUEGOS published the second document for Colombian slots machines homologation 

Tax reform and gaming industry in Colombia

Slot´s homologation. Coljuegos has published on its page the second document on the technical requirements of slot machines, which was born after the technical tables that were held with operators, laboratories and manufacturers.


Among the novelties of this document, are the TDV Sales Terminal that can be an element of hardware or software or combination thereof, (as an example an application via web, client server, app or similar) that allows the administration function of all the functionalities associated with the control of credits and / or tickets to and from the slot.

From this element, the regulator asks that the information of the operator, of the ticket issued by the operator's games element and of the transferred credits be transmitted.


In addition, For electronic slot machines that operate in premises whose main commercial activity may be different from gambling and where access to minors is restricted, the same technical-functional specifications established in this document apply, without prejudice of other conditions of an operational, legal, administrative type, among others.

However, for those machines that will operate in premises whose main commercial activity may be different from gambling, where access to minors is not restricted, additional conditions are established that are consistent with that particular feature of operation, such as:


- Game items may not pay cash.

- The game elements may receive and validate the ticket prior to the start of the game session.

- The game elements may have credits loaded from the TDV.

- The game elements may charge the value of the credits returned in the ticket or transfer them to the Sale Terminal (TDV) once the game session is over.

- They must not provide audible alarms.

- They may only have a light visibly located at the top to automatically illuminate when the player has won.

- The games must be designed and implemented in a way that guarantees players, based on chance and odds, a theoretical return percentage of not less than 82.5%.

- The prizes for the game elements must not exceed 48 UVT (unit of tax value) and the interconnected progressive game elements shall not exceed 96 UVT.

A TDV Sales Terminal external to the SLOT must be implemented that meets the specifications described in this document


In this document it is observed that coljuegos really listen and abide by the comments of these technical tables, because in the new document the operators will not be responsible for certifying elements that are owed by the manufacturers. Continuing with the great changes of the second document presented, it is in the connection of the SLOT to external systems which reduced it to that the machines can be designed to connect or communicate with external systems through the internet or private networks, for which they must meet the following minimum security requirements:

a) The transmission of data originating in the SLOT must be encrypted.

b) The SLOT's own communication elements must allow the transmission of information online and in real time.




Among the generalities of the hardware, coljuegos stopped demanding that only the system, installation, user manuals and other documentation such as physical and logical diagrams, fault resolution manuals be delivered in Spanish. In addition, the following points were eliminated:

- “All the solution supplied, including all hardware and software components must be IPv6 Compatible, allowing the configuration (according to the indication given by Coljuegos) of configuration of native environments in IPv6 and Dual Stack IPv4 / IPv6, in case of if required, the certifications of the manufacturers that guarantee said operating condition must be attached.

- All hardware must support and support both IPv4 and IPv6 protocols. Similar behavior must be provided for both input protocols, output and / or performance data flow throughput, transmission and packet processing. IPv6 support can be verified and certified by the IPv6 Ready Logo certificate. Any software that communicates through the IP protocol must be compatible with both versions of the protocol (IPv4 and IPv6). The difference should not be noticeable to users. It should include the execution of tasks of, without limiting to hardware and software level configuration, tuning or tuning of operating systems and databases, stress tests, hardening, quality tests, comprehensiveness tests, synchronization tests, data transmission tests of the solution. among other.

- Electronic components: The electronic components required are

- The central processing units (CPU) and any device used as program storage.

     - Electronic communications controller and components that house communication program storage devices.”

Read the Complete Document HERE IN SPANISH



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