With the entry into force of Tax Reform 2277 of 2022, there were many changes. Some expert professors have said that asking for a higher contribution from sectors of society that today have privileges over others is more equitable and good for the progress of the country, they also highlight as "good" that the project focuses on taxing "people with higher incomes, especially natural persons"¸ some affected, others not so much; but it is the feeling that these types of reforms always leave.
Among the positive points for our localized games of luck and chance sector, there was a change regarding VAT Article 420, and it is very positive, as we all know, this tax is a very high burden for operators, since it It is one more cost for the activity, because it is not transferred to anyone and is assumed exclusively by the operator.
The new text reads as follows: (New text Law 2277 of 2022) The taxable base of the sales tax in the Games of luck and chance will be constituted by the value of the bet, and the document, form, ticket, ticket or instrument that gives the right to participate in the Game.
In the case of localized Games such as slot machines or slot machines, the monthly tax base is constituted by the value corresponding to twenty (20) Tax Value Units (UVT) and that of the Games tables will be constituted by the value corresponding to two hundred and ninety (290) Tax Value Units (UVT).
In the case of electronic slot machines that operate in premises whose main commercial activity may be different from Games of luck and chance, the taxable base is constituted by the value corresponding to ten (10) Tax Value Units (UVT). In the case of Bingo Games, the monthly tax base is constituted by the value corresponding to three (3) Tax Value Units (UVT) for each chair.
For the other localized Games indicated in numeral 5 of article 34 of Law 643 of 2001, the monthly tax base will be the value corresponding to ten (10) Tax Value Units (UVT).
Which means, the standard is only demanding as a condition to have a different basis, that "the main commercial activity can be different from Games of luck and chance", it does not demand any other requirement, nor is it conditioned or distinguishes any type of contract, Consequently, if the gaming operator has an establishment with combined activities, it may have a lower rate.
Even the norm does not expressly say that the main activity has to be another, because it literally says "it can be different", it gives possibilities.
Even the norm was so clear that whoever is not an operator or knows nothing about games understands that since activities other than operating electronic slot machines are carried out, they may have a VAT base on 10 UVT ($424,120) about usd 100+-
So the operators of electronic slot machines have two paths if they want to decrease and benefit from the new text of the reform.
1. Operate electronic machines in establishments under Resolution 20164000006944 of 2016
2. Operate electronic machines in establishments with combined activity, that is, machines and billiards; machines and cafeteria; vending machines and liquor…
In short, countless activities that today are held in authorized establishments and that are carried out alongside the operation of electronic slot machines.
