COLOMBIA

E-INVOICING

Delve into the compliance standards, unravel the e-invoicing framework and infrastructure. ​

Note: the Country Profile below is focused on the current eInvoicing and eReporting obligations.

Scope

B2G/B2B/B2C eInvoicing for all taxpayers ​

Adoption timeline

• Since January 2019: e-invoicing becomes mandatory with a phased implementation, starting with large taxpayers ​
• November 2020: the mandate becomes compulsory for all businesses​
• February 2024 – November 2024 : adoption of updated e-invoice technical specifications (1.9)

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Model

​PRE-CLEARANCE MODEL ​

​Companies must validate e-invoices with the tax authority (DIAN) before they can be issued. E-invoices include a unique CUFE (Single Electronic Invoice Code)

Format

 UBL V2.1 CO

Archiving

It is mandatory to store invoices for 5 years

External references:

• DIAN – National Tax and Customs Directorate – [link ]

Other requirements

​Electronic equivalent document​

The Colombian tax authority (DIAN) has published Resolution 165/2023, which updates the e-invoicing rules. The new rules include version 1.9 of the sales e-invoice technical specifications and introduce version 1.0 of the equivalent electronic document specifications. Taxpayers must now issue 12 new types of equivalent electronic documents in electronic format, along side sales invoices, credit and debit notes (already envisaged by the eInvoicing mandate).​

These include cash register receipts from P.O.S systems, public service provision documents, and tickets for public shows, replacing the current paper documents. The new obligation implementation timeline is from February 2024 to November 2024.​

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