e-Invoicing in Colombia

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.

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.

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.

It is the process applied to electronic invoices, debit notes, and credit notes generated and transmitted to DIAN to verify that they comply with the rules defined by the entity in the technical annex. This process takes place in a matter of seconds, after which the document, along with the validation certificate, is delivered to the buyer, making it a legally valid supporting document.

Resolutions 00020 and 00030 do not mention the reception of invoices; however, an electronic issuer must be capable of receiving electronic invoices.

If there is a communication problem with the DIAN Web Service, it will publish a 500-error message, indicating a service outage. At that point, the option to send the invoice to the acquirer without prior validation is automatically enabled.

The supported legal document is the XML, and all information contained in it must exactly reflect the information published in the graphical representation, the PDF of the invoice.

According to what is established in resolutions 00020 and 00030, the prior validation model will handle approximately 264 validations, including mandatory or optional fields (depending on the nature of the business). When new fields are introduced in the XML, these changes must be reflected in the graphical representation. An example is the NIT verification digit, which is mandatory in the new model for both the issuer and recipient of the electronic invoice.

With the new prior validation model, there is no mention of maximum times. DIAN must respond in real time (synchronous model).

According to the file published by DIAN: "In accordance with the provisions of paragraph 1 of article 616-1 of the Tax Statute, as amended by Law 1943 of 2018, '...When prior validation of the electronic invoice cannot be carried out due to technological reasons attributable to the National Directorate of Taxes and Customs - DIAN or an authorized provider, the obligated to issue invoices is authorized to deliver the electronic invoice to the acquirer without prior validation. In these cases, the invoice is considered issued upon delivery to the recipient and must be sent to the National Directorate of Taxes and Customs - DIAN or an authorized provider for validation within 48 hours, counted from the moment when the technological problems are resolved. In all cases, the responsibility for delivering the electronic invoice for validation and delivering it to the recipient once validated belongs to the issuer of the invoice.'

The contingency invoice will continue to exist and will be used in cases of technological reasons attributable to the National Directorate of Taxes and Customs - DIAN or an authorized provider.

Electronic invoicing can be carried out:

• Directly, using software provided by the electronic invoice issuer.
• Using the free solution provided by DIAN.
• Through a technology provider authorized by DIAN.

In these cases, the obligated to issue electronic invoices may issue invoices and/or equivalent documents using, among others:

• Handwritten or paper invoices.
• Computer-generated invoices.
• POS machine tickets.

It is necessary to have a valid numbering authorization for the system(s) to be used. Once the issue is resolved, electronic invoicing should be initiated, and the invoices and/or equivalent documents issued during the contingency should be transmitted to DIAN in a generation format (Resolutions 0019, 0055 of 2016, and 000002 of January 3, 2019).

Regarding commercial issues, those obligated to issue electronic invoices must inform DIAN of the commercial reason preventing the issuance of electronic invoices using the petition, complaint, and claim system through the website of the said entity.

Yes, it is necessary to request numbering.

In cases of contingency where electronic invoices cannot be issued due to technological and/or commercial issues of the invoice issuer, they must also have numbering authorization to issue paper or handwritten invoices, computer-generated invoices, and POS machine tickets.

Once the operation is no longer in contingency mode, the electronic invoicer must transmit the electronic invoices issued in a generation format within 48 hours after the end of the contingency.