On May 19, 2026, the Colombian Government issued Decree 0509 of 2026, regulating Article 52 of Law 2277 of 2022 and adding Chapter 4 to Title 6 of Part 5 of Book 1 of Decree 1625 of 2016.

Background. Law 2277 of 2022 created the national tax on single-use plastic products used to contain, wrap or package goods. The law provided that the tax would not accrue when the taxpayer submits the Circular Economy Certificate (“CEC”). In this regard, the decree develops the procedure to obtain the certificate.

Content. The decree regulated key aspects to access the non-accrual of the tax, including the transactions to which it applies, the requirements that the CEC must meet, and the cases in which it will not be granted. This requires producers and importers to carefully review whether their processes, environmental supporting documents, and documentation comply with the conditions set forth to apply the benefit.

Effects. To apply the non-accrual mechanism, the taxpayer must hold the CEC before filing the tax return. If the certificate is requested on time but issued after the filing deadline, the taxpayer may amend the return to reduce the tax payable and, if an overpayment arises, request a refund under the Colombian Tax Code.

Transitional regime. The decree allows recognition of the non-accrual mechanism for the period between December 13, 2022, and December 31, 2025. Taxpayers may amend tax returns already filed or, if they do not amend them or the amendment term has expired, allocate in the 2026 return or subsequent returns the non-accrued grams from prior periods, supported by the relevant CEC.

Practical consideration. Producers and importers should review taxable operations, environmental evidence, accounting records and their ability to support the Non-Accrual Factor before ANLA, particularly to assess potential amendments, refunds or allocations for the 2022 through 2025 periods.