All Colombian citizens, regardless of the length of their stay, and all foreigners who stay in the country for at least 60 consecutive days, are required to pay a national sales tax (19%) on their accommodation during their stay. Foreign citizens with a tourist visa are exempt from paying this tax. If the person subject to tax and another person exempt from tax share the same room, the rate may be applied to the entire room. In accordance with Colombian tax law, foreign citizens and non-resident Colombian citizens who receive certain stamps or visas upon entry into the country will be exempt from paying the 19% VAT tax. The exemption will only apply in certain cases to be reviewed at the reception. The travel documentation with the stamp or visa granted must be presented upon arrival.