This degree work is an investigation with a systematic analysis approach on sales tax (VAT) in relation to the tax effects presented by the pandemic caused by Covid-19, which has affected Colombia economically. For this, a descriptive, qualitative and documentary study was taken into account at a methodological level, where the most important regulations issued in the tax field were searched to know the tax effects of the tax in question issued by the health emergency and other attributions applicable to it. Through the information obtained, the measures taken by the government to facilitate and partially alleviate the economic effects generated by the pandemic that have affected the collection and fiscal compliance of the tax were identified. Next, the tax effects generated by COVID-19 on the VAT tax were analyzed and determined.