In developing countries such as Colombia, where perhaps the limitations in terms of public policies are more evident, efficient mechanisms are required to truly combat tax evasion, given that public resources are of vital importance for the functioning of the State and the fulfillment of the budget; even more so, if it is taken into account that the value added tax (VAT) is one of the taxes that generates the greatest revenues and represents a significant percentage of the government's current resources; resources that are used to supply the needs of the country's population. Therefore, this study analyzes the strategies for the prevention of VAT evasion in Colombia, in order to know in depth, the particularities of this tax, its operation and the sanctioning regime that surrounds it. Methodologically, it is a descriptive and analytical study that starts with the investigation of the different forms of tax fraud, to finally present a proposal where the strategies to be implemented in Colombia to prevent VAT evasion are exposed. Linked to the above, the study presents as results: that Colombia has made a series of efforts to combat tax evasion, ranging from electronic invoicing, the increase of measures that seek to tighten the penalty and criminal regime for evaders, and even the fight against informality; however, all these efforts will not give the expected results as long as they are not accompanied by a strong educational campaign, which achieves in the medium and long term, raise awareness and strengthen the tax culture of Colombians.