Tax Authority
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.
Obligation
All companies must issue electronic invoices cleared by the DIAN since 2019.
Required Administrative Transactions
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.
Format
The standard format used is the XML UBL V2.1 adopted by the DIAN.
Digital Signature
The digital signature must be used to guarantee the authenticity and integrity of the electronic invoice from its issuance to its archiving.
Fiscal Control
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).
Print format
Issuers must create a graphic representation of the invoice in PDF format including the QR code.
Archiving
Its mandatory for issuers and recipients to archive documents for 10 years.
Links of interest
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Common questions
What is the CUFE code?
This code enables the unequivocal identification of the invoice, and it also guarantees its integrity. The CUFE is encrypted through a SHA384 algorithm and is made up of data from the invoice and the technical key.
How to sign electronic invoices?
The digital signature is generated through a digital certificate issued by a certification authority accredited by the national accreditation organism (ONAC). EDICOM is authorized by the ONAC as a certification authority for the issuance of electronic certificates like the digital signature.
What is the RADIAN system?
The RADIAN system was created by the DIAN to commercialize electronic invoices in Colombia. The RADIAN gives them value as a financial asset as long as they are registered and validated through the RADIAN platform. The government expects to facilitate the search and traceability of these documents through its platform.
Implementation of e-Invoicing around the world
The technical and legal requirements for e-Invoicing are different in each country. If you want to know the details and tax obligations of any particular country, just click on the map or choose a country from the dropdown list.
Related resources
Related news about e-invoices in Colombia
Colombia Regulates Electronic Invoice Registration as a Security in RADIAN
RADIAN is the DIAN platform that registers the life cycle of Electronic Sales Invoices as a Value Title.
Updates to Electronic Invoicing in Colombia: Digital Signature and New Technical Rules
Through Resolution 012, DIAN makes mandatory the use of the electronic signature in electronic invoices.