The Superintendence of Industry and Commerce approved a circular issuing
instructions and orders to suppliers that sell goods during the VAT-exempt days.
The following are some of the instructions and orders:
1. Include, in all communication channels with the consumer (such as
for example at the entrance of establishments, inside them, on e-commerce
websites and social networks), in a clear, legible and easily
understandable manner, the conditions necessary to benefit from the exemption of the
sales tax, such as dates, payment methods, delivery times, or the limit of units). On the other hand, they must specify
the special conditions adopted on that same day (such as prior registration,
virtual queue, or assignment of shifts).
2. Inform clearly and precisely of the delivery date of the products
purchased, always prior to their purchase, whether virtual or
in-person. Such date may not exceed two weeks counted from the
issuance of the invoice.
3. Establish information protocols in which they communicate clearly and
precisely aspects related to the operational capacity of the platforms (such
as for example the technological requirements to complete transactions, waiting
time in lines, or the scheduled service time based on the shift).
4. Implement adequate mechanisms to transmit information in a
clear and truthful manner to consumers regarding additional costs and expenses
(such as transportation or installation).
5. They must clarify to the consumer, unequivocally, whether the published price
includes or not the tax discount.
6. They must specify, in the case of promotions and regarding the price
announced to the public, if there is any discount from the offer as well as a benefit
from the VAT exemption.
7. Inform consumers by necessary means of products that
are already habitually exempt from VAT.
8. Any promotion or offer that is in effect during the exemption days
will continue to apply, so in such case both discounts will be accumulated.
9. They must clarify, unequivocally, that the promotions in force
differ from the tax benefit of VAT exemption.
10. Any advertising tool, physical or digital, used by suppliers
regarding products subject to the VAT exemption days must indicate, if
applicable, that it is not a promotion.
11. The advertising tool mentioned in the previous point that is to be
issued by suppliers regarding products subject to the VAT exemption days may not include, in any case, phrases that induce error,
deception or confusion towards consumers regarding the tax incentive.
For example, they must refrain from using slogans such as “we give you the VAT”,
“we discount the VAT” or “we pay your VAT”, or from offering products
that are not subject to the tax exemption in such a way that the exemption is applied to them.
12. Suppliers must take the biosafety measures established by
the Government and the territorial authorities of the country when offering
goods in person on the VAT exemption days.
Finally, the entity warns that it will carry out monitoring of these
sessions and has established communication channels through which
citizens may file their complaints in real time in case there is
any problem.
Superintendence of Industry and Commerce, External Circular, 006, 13/10/2021.