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Updates to Electronic Invoicing in Colombia: Digital Signature and New Technical Rules

Digital Signature and New Technical Rules Colombia

UPDATED: With Resolution 000012, the National Tax and Customs Directorate (DIAN) modifies the law that created the electronic invoicing system in Colombia – Resolution 000042 of May 05, 2020. Among the new measures being adopted is the mandatory inclusion of electronic signatures in invoices.

One of the most significant changes is the use of the "Electronic Container" for incorporating the digital signature, thus guaranteeing the invoice’s authenticity, integrity, and non-repudiation. It must be digitally signed by the issuer in line with current regulations and the DIAN signature policy.

In addition, the requirement to include the registered address for foreign sales has been annulled.

Another important modification is the complete replacement of the e-invoice Technical Annex version 1.7-2020 with Technical Annex 1.8. This document outlines how to comply with the requirements for the generation, transmission, validation, issuance, and reception of electronic invoices, debit notes, credit notes, and other electronic documents.

The new Technical Annex includes fields for providing information required to register the invoice as a security. This is an important change that will accompany the implementation of the RADIAN electronic invoice registry.

The e-invoice Technical Annex version 1.8 also incorporates modifications requested by the transportation, meat, foreign exchange, fiduciary, and notary sectors.

The "Supporting Document 1.0 Technical Annex" has been introduced for Colombian taxpayers making purchases from suppliers that are not obliged to issue invoices. To comply with this Annex, electronic billers that acquire goods or services from a supplier not required to issue an invoice or equivalent document must generate and transmit an electronic invoice (supporting document) for validation by the DIAN. The change takes effect on August 1, 2021.

The purpose of this document is to track the transaction and monitor costs, deductions, and deductible taxes.

Electronic invoicing in Colombia is constantly evolving. The DIAN is committed to its modernization plan and continues to incorporate new services and documents to the system.

EDICOM, a technology partner specializing in electronic invoicing, is a certified provider of e-invoicing services in Colombia. EDICOM is authorized by Colombia's digital certification entity (ONAC) to provide digital certificate and electronic signature services. Since the begin of Colombia’s dematerialization project, EDICOM has guaranteed compliance with the DIAN’s e-invoicing requirements.

The international electronic invoicing platform guarantees that all modifications and new requirements in the countries where EDICOM customers operate are adopted and kept up to date.

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