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2 Cómo registrar contratos de exportación de Clara Inés Gómez Rojas Especialista en negocios internacionales MBA Tomado de circular externa No. 014 Bogotá, 12 de marzo de 2007 Ministerio de Comercio Industria y Turismo
3 “La declaración sobre contratos de exportación de servicios, es un requisito que el exportador de servicios debe cumplir con el fin de tener acceso a los beneficios que le corresponden, de acuerdo a lo establecido por el artículo 6º. del Decreto 2681 de 1999”. Tomado de ww.mincomercio.gov.co
4 Beneficios del registro “Los exportadores de servicios que realicen el registro sobre contratos de exportación de servicios, obtendrán como beneficios, los siguientes: – Exención de impuestos sobre las ventas – No aplicación de retención en la fuente. (Artículo 6º. Decreto 2681 de 1999.)” – Plan vallejo de servicios – Exención del impuesto de timbre – Zona franca especial en salud – Exención arancelaria para partidas especiales con carácter transitorio – Apoyo de Proexport – Acceso a los beneficios especiales que el Gobierno Nacional a través de sus diferentes ministerios consideren pertinentes y aplicables como medidas para el fomento Tomado de ww.mincomercio.gov.co
5 Circular y normas que amparan o regulan el registro de contratos de exportación de servicios Decreto 2681 de 1999 : Entró en vigencia el partir el 28 de diciembre de 1999, y reglamenta en el artículo 6º el registro de la Declaración sobre Contratos de Exportación de Servicios ante el Ministerio de Comercio Industria y Turismo. Decreto 2681 de 1999 Circular Externa No.011 de 2006. Registro de la declaración escrita sobre Contratos de Exportación de Servicios - Forma 01. Circular Externa No.014 de 2007. Declaración Escrita sobre Contratos de Exportación de Servicios. Forma 01, trámite electrónico a través de la VUCE. Circular Externa No.015 de 2007. Modificación a la Declaración Escrita sobre Contratos de Exportación de Servicios. Forma 01: Registro de servicios hotelero. Circular Externa No.011 de 2006. Circular Externa No.014 de 2007. Circular Externa No.015 de 2007. Tomado de ww.mincomercio.gov.co
6 Requisitos para registrar contratos de exportación de servicios Estar registrado en el RUT Presentar la solicitud antes del reintegro de divisas Solicitar el registro ante el VUCE Contar con certificado digital de firma en una entidad certificadora ante el Módulo FUCE del VUCE www.vuce.gov.co Tramitar en forma digital la forma 01 Transmitir en forma escaneada contratos o facturas de la exportación de servicios Una vez esto el Grupo de Tecnología y Comercio de Servicios de la Dirección de Comercio Exterior efectuará el registro asignando un número Este registro lo envían del VUCE para los trámites pertinentes de reintegro de divisas o exención de la retención en la fuente
7 Norma que avala la no retención en la fuente por ser exportación de servicios e ingresos provenientes del exterior Artículo 6º. Decreto 2681 de 1999
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11 CLASIFICACIÓN INTERNACIONAL DE LOS SERVICIOS –CPC- En español Clasificación Central de Productos En inglés: SERVICES SECTORAL CLASSIFICATION LIST El Ministerio de Comercio la ha resumido en dos dígitos y en grandes sectores:
12 54 servicios de construcción 61 servicios de comercio al por mayor 62 servicios de comercio al por menor 63 Servicios de hospedaje, alimentos y bebidas 64 Servicios de transporte terrestre 65 servicios de transporte marítimo 66 servicios de transporte aéreo 67 servicios auxiliares para transporte 68 servicios postales y de courrier 69 servicios de distribución de gas, electricidad y agua 71 servicios de intermediación financiera, seguros y auxiliares 72 servicios inmobiliarios y de finca raíz 73 servicios de arrendamiento con o sin opción de compra, sin operarios 81 servicios de investigación y desarrollo 84 telecomunicaciones 85 otros servicios de soporte (agencias de empleo, servicios de seguridad, servicios de empaque) 87 servicios de producción con base en honorarios 91 administración pública y servicios a la comunidad 92 servicios de educación 93 servicios de salud 94 servicios sanitarios, de disposición de residuos y de protección del medio ambiente 95 servicios suministrados por organizaciones 96 servicios de esparcimiento cultural, recreacional y deportivo
13 Para salud se deben incluir otros: 1.BUSINESS SERVICESSection B A.Professional Services a.Legal Services 861 b.Accounting, auditing and bookeeping services 862 c.Taxation Services 863 d.Architectural services8671 e.Engineering services8672 f.Integrated engineering services8673 g.Urban planning and landscape8674 architectural services h.Medical and dental services9312 i.Veterinary services932 j.Services provided by midwives, nurses, physiotherapists and para-medical personnel93191 k.Other Tomado de World Trade Organization MTN.GNS/W/120 10 July 1991
14 B.Computer and Related Services a.Consultancy services related to the841 installation of computer hardware b.Software implementation services842 c.Data processing services843 d.Data base services844 e.Other845+849 C.Research and Development Services a.R&D services on natural sciences851 b.R&D services on social sciences and humanities852 c.Interdisciplinary R&D services853
15 D.Real Estate Services a.Involving own or leased property821 b.On a fee or contract basis822 E.Rental/Leasing Services without Operators a.Relating to ships83103 b.Relating to aircraft83104 c.Relating to other transport equipment83101+83102+ 83105 d.Relating to other machinery and equipment83106-83109 e.Other832 F.Other Business Services a.Advertising services871 b.Market research and public opinion864 polling services c.Management consulting service865 d.Services related to man. consulting 866 e.Technical testing and analysis serv.8676 f.Services incidental to agriculture, hunting and881 forestry g.Services incidental to fishing882
16 h.Services incidental to mining883+5115 i.Services incidental to manufacturing884+885 (except for 88442) j.Services incidental to energy distribution887 k.Placement and supply services of Personnel872 l.Investigation and security873 m.Related scientific and technical consulting8675 services n.Maintenance and repair of equipment (not including maritime vessels, aircraft 633+ or other transport equipment)8861-8866 o.Building-cleaning services874 p.Photographic services875 q.Packaging services876 r.Printing, publishing88442 s.Convention services87909** t.Other8790 2.COMMUNICATION SERVICES A.Postal services7511 B.Courier services7512 *The (*) indicates that the service specified is a component of a more aggregated CPC item specified elsewhere in this classification list. *
17 C.Telecommunication services a.Voice telephone services7521 b.Packet-switched data transmission services7523*** c.Circuit-switched data transmission services7523** d.Telex services7523** e.Telegraph services7522 f.Facsimile services7521**+7529** g.Private leased circuit services7522**+7523** h.Electronic mail7523** i.Voice mail7523** j.On-line information and data base retrieval7523** k.electronic data interchange (EDI)7523** l.enhanced/value-added facsimile services, incl.7523** store and forward, store and retrieve m.code and protocol conversionn.a. n.on-line information and/or data processing (incl.transaction processing)843** o.other **The (**) indicates that the service specified constitutes only a part of the total range of activities covered by the CPC concordance (e.g. voice mail is only a component of CPC item 7523). **
18 D.Audiovisual services a.Motion picture and video tape production and9611 distribution services b.Motion picture projection service9612 c.Radio and television services9613 d.Radio and television transmission services7524 e.Sound recordingn.a. f.Other E.Other 3.CONSTRUCTION AND RELATED ENGINEERING SERVICES A.General construction work for buildings 512 B.General construction work for civil engineering 513 C.Installation and assembly work514+516 D.Building completion and finishing work517 E.Other 511+515+518
19 4.DISTRIBUTION SERVICES A.Commission agents' services621 B.Wholesale trade services 622 C.Retailing services631+632 6111+6113+6121 D.Franchising8929 E.Other 5.EDUCATIONAL SERVICES A.Primary education services921 B.Secondary education services922 C.Higher education services923 D.Adult education924 E.Other education services929
20 6.ENVIRONMENTAL SERVICES A.Sewage services9401 B.Refuse disposal services9402 C.Sanitation and similar services9403 D.Other 7.FINANCIAL SERVICES A.All insurance and insurance-related services 812** a.Life, accident and health insurance services8121 b.Non-life insurance services8129 c.Reinsurance and retrocession81299* d.Services auxiliary to insurance (including broking and agency services)
21 B.Banking and other financial services (excl. insurance) a.Acceptance of deposits and other repayable funds81115-81119 from the public b.Lending of all types, incl., inter alia, consumer8113 credit, mortgage credit, factoring and financing of commercial transaction c.Financial leasing8112 d.All payment and money transmission services81339** e.Guarantees and commitments81199** f.Trading for own account or for account of customers, whether on an exchange, in an over-the-counter market or otherwise, the following: - money market instruments (cheques, bills,81339** certificate of deposits, etc.) - foreign exchange81333 - derivative products incl., but not limited to,81339** futures and options - exchange rate and interest rate instruments,81339** inclu. products such as swaps, forward rate agreements, etc. - transferable securities81321* - other negotiable instruments and financial81339** assets, incl. bullion g.Participation in issues of all kinds of8132 securities, incl. under-writing and placement as agent (whether publicly or privately) and provision of service related to such issues h.Money broking81339** i.Asset management, such as cash or portfolio8119+** management, all forms of collective81323* investment management, pension fund management, custodial depository and trust services j.Settlement and clearing services for financial81339** assets, incl. securities, derivative products,or 81319** and other negotiable instruments k.Advisory and other auxiliary financial8131 services on all the activities listed in or 8133 Article 1B of MTN.TNC/W/50, incl. credit reference and analysis, investment and portfolio research and advice, advice on acquisitions and on corporate restructuring and strategy l.Provision and transfer of financial information,8131 and financial data processing and related software by providers of other financial services C.Other
22 8.HEALTH RELATED AND SOCIAL SERVICES (other than those listed under 1.A.h-j.) A.Hospital services9311 B.Other Human Health Services9319 (other than 93191) C.Social Services933 D.Other
23 9.TOURISM AND TRAVEL RELATED SERVICES A.Hotels and restaurants (incl. catering)641-643 B.Travel agencies and tour operators services7471 C.Tourist guides services7472 D.Other 10.RECREATIONAL, CULTURAL AND SPORTING SERVICES (other than audiovisual services) A.Entertainment services (including theatre, live bands and circus services)9619 B.News agency services962 C.Libraries, archives, museums and other cultural services963 D.Sporting and other recreational services964 E.Other
24 11.TRANSPORT SERVICES A.Maritime Transport Services a.Passenger transportation7211 b.Freight transportation7212 c.Rental of vessels with crew7213 d.Maintenance and repair of vessels8868** e.Pushing and towing services7214 f.Supporting services for maritime transport745** B.Internal Waterways Transport a.Passenger transportation7221 b.Freight transportation7222 c.Rental of vessels with crew7223 d.Maintenance and repair of vessels8868** e.Pushing and towing services7224 f.Supporting services for internal waterway745** transport C.Air Transport Services a.Passenger transportation731 b.Freight transportation732 c.Rental of aircraft with crew734 d.Maintenance and repair of aircraft8868** e.Supporting services for air transport746
25 D.Space Transport733 E.Rail Transport Services a.Passenger transportation7111 b.Freight transportation7112 c.Pushing and towing services7113 d.Maintenance and repair of rail transport equipment8868** e.Supporting services for rail transport services743 F.Road Transport Services a.Passenger transportation7121+7122 b.Freight transportation7123 c.Rental of commercial vehicles with operator7124 d.Maintenance and repair of road transport6112+8867 equipment e.Supporting services for road transport services744 G.Pipeline Transport a.Transportation of fuels7131 b. Transportation of other goods7139 H.Services auxiliary to all modes of transport a.Cargo-handling services741 b.Storage and warehouse services742 c.Freight transport agency services748 d.Other749 I.Other Transport Services 12.OTHER SERVICES NOT INCLUDED ELSEWHERE95+97+98+99
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