DIAN - Dirección de Impuestos y Aduanas Nacionales
e-Invoicing in Colombia
Characteristics of the electronic invoice in Colombia
In Colombia, the origin of electronic invoicing dates to 1995 when it was equated to a paper invoice as a sales document. In 2013, the National Directorate of Taxes and Customs (DIAN) began working on a mass adoption of electronic invoicing, inspired by the models of countries such as Chile, Brazil, and Mexico, with the aim of facilitating interoperability among taxpayers and reducing tax evasion.
Since 2019, electronic invoicing has become mandatory for all companies with a presence in the country. Since then, DIAN has introduced various changes to the electronic invoicing system, including the introduction of new mandatory documents or the evolution of existing ones. For example, the registration of the electronic invoice as a Title Value with new types of events, or more recently, with an implementation date in 2023, the issuance of the electronic equivalent document for the electronic invoice for certain sectors of the Colombian economy.
To offer complete solutions with guarantees of data integrity and authenticity, EDICOM is accredited as a Digital Certification Entity in Colombia by ONAC to issue digital certificates.
Since 2019, all companies and taxpayers have been required to issue electronic sales invoices with prior validation before issuance.
All companies must enable themselves as electronic issuers through the web portal assigned by DIAN. Suppliers must also certify as Technology Services Providers (PST). In this certification, a unique software identifier is assigned. Using this parameter, the "software security code" must be generated, which is mandatory on the invoice.
The standard format used is XML, which follows UBL V2.1 (Universal Business Language) adopted by DIAN.
The digital signature is mandatory as an element to ensure the authenticity and integrity of the electronic invoice from issuance to storage. The digital signature is generated from a digital certificate issued by a certification authority accredited by the National Accreditation Body of Colombia ONAC, as is the case with EDICOM.
A consecutive numbering system must be used, which must be requested from DIAN after being authorized as an issuer of electronic invoices. DIAN assigns the ranges and the technical control key required to generate the Unique Electronic Invoice Code (CUFE). This code allows for unique identification of the invoice and ensures data integrity. The CUFE is encrypted using an SHA384 algorithm and is composed of concatenated invoice data plus the technical key.
Issuers must create a graphic representation of the invoice in PDF format including the QR code.
It is mandatory for issuers and recipients for the period established by the tax statute.
Optimize the management of 100% of your received electronic invoices
Interoperability of our solution with the DIAN system to check the status of the document.
Almost in real time, we integrate received electronic documents with any internal management system or accounting system.
Management of Acknowledgments
In accordance with Law 2155, we generate and send acknowledgments of receipt to both the invoice issuer and DIAN to establish the supporting documents for tax deductions.
We store received invoices and their corresponding acknowledgments in a single electronic file with legal value.
Upcoming Deadlines in Colombia
Stay ahead of the key dates on entry into force of tax and e-invoicing obligations around the world.