Colombia: The DIAN has published a N° 000165 Resolution to fully regulate the Electronic Invoicing System

In this resolution, Annex 1.0 of the equivalent electronic document was issued, and modifications were made to version 1.9 of the technical annex on electronic sales invoicing.

What modifications are made to the electronic invoicing system?

These alterations impact Invoice, Credit Note, and Debit Note documents, encompassing adjustments in field validation, value catalogs, the introduction of new fields, and the removal of obsolete elements. Additionally, new structures have been included to report information on specific sectors.

• Document Certification: From now on, documents must be certified on the same day of issuance, with validation ensuring a match between the issuance date and the date of signature/certification. It is not allowed to issue documents with dates preceding or following by 5 and 10 days, respectively, as was previously permitted.
• Validation of Legal Name and Tax Identification Number (NIT): Strict validation is implemented for the match between the Legal Name and NIT with the data reported in the RUT, emphasizing the importance of this verification, as rigorous validation of the reported name did not exist before.
• New Type of Operation for Credit Note: A new type of operation is introduced, "Adjustment Note for Accepted Electronic Sales Invoice," allowing adjustments to already accepted invoices. This operation cannot be used if the referenced invoice is not expressly or tacitly accepted, and it is not possible to cancel an accepted invoice. This adjustment note would only impact the causal relationship that gave rise to it, with effects from an accounting and fiscal perspective but without affecting the negotiable instrument.
• New Types of Currency Exchange Operations for Invoices: Two new types of operations, values 15 and 16, are added for the purchase and sale of currencies, respectively. Value 15 is "Purchase of Currencies," and value 16 is "Sale of Currencies."
• Mandatory Affectation Period for Debit/Credit Notes: For debit/credit notes that do not reference (type 22 and 32), it becomes mandatory to indicate the affectation period, meaning the affected time period must be specified.
• New Catalog Value for Receiver Identification: Code 48 is added for Temporary Protection Permit as a new catalog value for receiver identification type.
• New Field for Diligence Code in Foreign Exchange Control: A new field for the diligence code in foreign exchange control is added, specifically for purchase and sale of currencies operations.
• A requirement is added to identify single-use plastic taxes, sugary drinks, and ultra-processed foods in the sales invoice, in accordance with the provisions of Law 2277 of 2020. Corresponding adjustments are made in Technical Annex 1.9 starting from November 1, 2023.
• A procedure is regulated for situations where a new technology provider is presented due to business reorganizations or contract assignments.
• It aims to regulate the electronic equivalent document, which will be the electronic document through which the twelve (12) equivalent documents specified in Decree 358 of 2020 will be reported to DIAN. Implementation schedules are indicated for each equivalent document, starting with the Machine Register or POS Ticket from February 3, 2024, and concluding with the ticket for public performing arts events on August 1, 2024.
• Regarding the Machine Register or POS Ticket, there is an attempt to lift the restriction of 5 UVT for issuance if it is issued electronically. Similarly, it is established that it will serve as support for deductible costs, expenses, and taxes in case the POS is issued identifying the acquirer.
• Regarding the equivalent document for public utility services, it is noted that it will serve as support for deductible costs, expenses, and taxes regardless of who is identified as the acquirer, as long as the requirements stipulated in Article 107 of the E.T. are met. This clarification arises due to the repeal of Article 1.6.1.4.8. of the DUR on the occasion of Decree 442 of 2023.

What are the implementation deadlines for the changes reflected in Technical Annex 1.9?

The technical annexes issued on the occasion of this Resolution must be implemented within the following three (3) months (February 1, 2024), without prejudice that the DIAN may establish a different term. With the exception of taxes on sugared beverages and ultra-processed foods, which must be implemented based on Technical Annex 1.9 as of November 1, 2023.

What is the implementation schedule for the Equivalent Electronic Document?

Implementation schedule for the equivalent electronic document Machine Register Ticket with POS system, according to the taxpayer's status regarding income tax and complementary tax.

• February 03, 2024, Large taxpayers.
• March 01, 2024, Income tax declarants without the status of large taxpayers.
• April 01, 2024, Non-income tax declarants.

Implementation schedule for other equivalent electronic documents.

• Public utility services: May1st, 2024
• Passenger transport ticket: May 1st, 2024
• Air passenger transport tickets:  June 1st, 2024
• The invoices, fractions, forms, cards, tickets, or other instruments in games of chance and gambling other than localized games: June 1st, 2024
• Document issued for toll collection:  July 1st, 2024
• The settlement document for operations issued by the Stock Exchange: July 1st, 2024
• The documents used for operations of the agricultural and other commodities stock exchange:  July 1st, 2024
• Tickets for admission to public performances of performing arts. August 1st, 2024
• The ticket for admission to public performances, bullfights, sports events, craft fairs, fashion shows, beauty pageants, mechanical attractions, cockfights, horse races, and parades in public places for the purpose of expressing political, economic, religious, or social ideas or interests. August 1st, 2024
• Cinema admission ticket. August 1st, 2024

Centralized Compliance Solution for Colombia

The new resolution is currently undergoing technical evaluation by the Permanent Electronic Invoicing Observatory team and is awaiting the official publication by DIAN with the definitive mandatory adaptation dates and confirmation of the new regulations.

However, we encourage you to contact our experts in Colombia to gain a more detailed understanding and plan for the adaptation to the new obligations set by DIAN.

EDICOM, an authorized Technology Provider by DIAN, offers SaaS electronic invoicing solutions in compliance with the Electronic Invoicing system in Colombia, tailored to your technical integration needs with your management systems such as billing or accounts payable applications.

With a technological partner like EDICOM, you can centralize all your compliance needs for Colombia in a single solution, including:

• Electronic invoicing solution: With our solution, you can automate the process of creating and distributing electronic invoices from your ERP in real-time, eliminating paper entirely from your company and reducing response times in payment and/or supplier management.
• Electronic Payroll Solution: Solve electronic payroll management from start to finish with an automatic and integrated solution to manage the project from data collection to delivery to the employee or recipient of the payroll.
• RADIAN e-Invoicing Solution: EDICOM facilitates the generation, transmission, delivery, and recording of RADIAN events in an integrated and automatic manner, all centralized in our Electronic Invoicing solution authorized by DIAN.
• Solution for payment support document: Through the solution developed by EDICOM, taxpayers who make acquisitions from suppliers not obligated to issue electronic invoices or equivalent documents can generate the electronic support document manually or integrate with their accounting management system and transmit it to DIAN for validation.