Regulatory updates - Colombia

Get the latest news and updates on e-invoicing, e-ordering, e-archiving and indirect tax regulatory requirements.

Get the latest news and updates on e-invoicing, e-ordering, e-archiving and indirect tax regulatory requirements for Colombia.
February 12 2024

Colombia extends deadlines for e-invoice and electronic equivalent document adoption

The DIAN (Dirección de Impuestos y Aduanas Nacionales) has published a Resolution extending the implementation deadline for electronic sales invoices and electronic equivalent documents by three months.

November 13 2023

Colombia approves new resolution for e-invoicing and PoS

The National Tax and Customs Directorate of Colombia (DIAN) published a new resolution where taxpayers must adopt version 1.9 of the Technical Annex for Electronic Sales Invoice (Sp.: Factura Electrónica de Venta), as well as version 1.0 of the Technical Annex on Electronic Equivalent Documents (Sp.: Documento Equivalente Electrónico).

September 2 2022

Colombia released a Project Resolution on electronic documents

On 19 August 2022, the Colombian tax authority (DIAN) published a draft resolution proposing the introduction of a mandate calendar for the generation and transmission of the Electronic Equivalent Document (Sp.: Documento Equivalente Electronico). Other provisions for the invoicing system are also listed in the resolution.

May 11 2022

Colombia postpones the purchase support document implementation

On 29 April 2022, the Colombian tax authority (DIAN) published a resolution 000488, amending article 6 of the resolution 000167 from 30 December 2021 and the implementation dates for the purchase support document.

Country Specifications

E-Invoicing/CTC Model:

Pre-clearance

Mandatory Infrastructure:

DIAN

Mandatory Format:

UBL 2.1 CO

Mandatory for Issuing:

All suppliers

Mandatory for Receiving:

All buyers

eSignature:

Mandatory

Archiving Period:

5 years

Archiving Abroad:

Allowed under conditions

Regulatory overview

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