StoreCove

E-invoicing in
Colombia

On this page you will learn more on e-invoicing in Colombia. Understand the compliance requirements and discover the country its e-invoicing model, network and infrastructure.

Legislation:

  • 2019: All taxpayers in Colombia are required to issue electronic invoices cleared by the DIAN.
  • February 2023: Large companies are required to issue an electronic sales invoice for cash register tickets (POS systems) exceeding the amount of 5 UVT. 
  • March 2023: Taxpayers who file for income and complementary tax are required to issue an electronic sales invoice for cash register tickets (POS systems) exceeding the amount of 5 UVT. 
  • April 2023: Taxpayers who don’t file for income and complementary tax are required to issue an electronic sales invoice for cash register tickets (POS systems) exceeding the amount of 5 UVT. 
  • June 2023: All taxpayers are required to issue an electronic sales invoice for cash register tickets (POS systems) exceeding the amount of 5 UVT. 

Format

XML UBL V2.1

Mandatory to send?

  • B2G: Yes
  • B2B: Yes

Network

 DIAN

Mandatory to Receive?

  • B2G: Yes
  • B2B: Yes

(Tax) Authority

DIAN (Dirección de Impuestos y Aduanas Nacionales)

eSignature

Mandatory

CTC Model

Pre-clearance