DIAN - Dirección de Impuestos y Aduanas Nacionales
e-Invoicing in Colombia
Characteristics of the electronic invoice in Colombia
The electronic invoice in Colombia began in 1995 when it was recognized as equivalent to the paper invoice. In 2013 the tax authority (DIAN) began to work on a mass adoption project for the electronic invoice. It was inspired by the model in countries like Brazil, Chile and Mexico aiming to facilitate the interoperability between trading partners and to reduce tax evasion. Since 2019 the electronic invoice has been mandatory for all companies with a presence in the country. EDICOM has been certified by the DIAN to be a technological service provider and a Certification authority.
All companies must issue electronic invoices cleared by the DIAN since 2019.
Companies must register through the web portal assigned by the DIAN. Suppliers of e-invoicing software must also certify themselves as Technological Service providers (PST). In this certification a unique identifier is assigned to the software.
The standard format used is the XML UBL V2.1 adopted by the DIAN.
The digital signature must be used to guarantee the authenticity and integrity of the electronic invoice from its issuance to its archiving.
Consecutive invoice numbering issued by the DIAN must be used. The number ranges will be issued by the DIAN when authorized as an invoice issuer. The DIAN issued the number ranges and the technical control key, necessary to generate the Código Único de Factura Electrónica (CUFE).
Issuers must create a graphic representation of the invoice in PDF format including the QR code.
Its mandatory for issuers and recipients to archive documents for 10 years.