Compliance updates - Colombia

The Project Resolution specifies that electronic equivalent documents, such as POS machine receipts, passenger transport tickets, toll tickets, cinema tickets, and show tickets, among others, should be implemented between February and July 2023.

At the same time, DIAN lists the 1.9 version of the technical information annexe for the Sales Invoice (Sp.: Factura Electrónica de Venta) and the 1.0 version of the technical information annexe for the Electronic Equivalent Documents.

Furthermore, the Project Resolution was open for public consultation until 28 August 2022. DIAN will likely release more information on the results in the future.

Pagero is closely monitoring the developments in Colombia and will inform its customers about the changes in due time.

The previous resolution 000167 covers the generation, transmission, and validation of the purchase support document electronically.

According to the new resolution 000488, taxpayers in the scope will be those who can generate and issue e-invoices. Such taxpayers will be required to create and transmit a purchase support document to DIAN when a company or individual selling the goods or services is not obliged to issue invoices or equivalent documents.

Initially, the implementation was supposed to become effective on 2 May 2022. With the latest resolution, DIAN will allow the taxpayers to adjust their processes and systems to the new regulation until 1 August 2022.