Electronic invoicing in Colombia
In Colombia, the e-Invoice dates back to 1995, when it was granted equal sales document status as the invoice on paper. In 2013 the DIAN began to work on a project for massive widespread use of e-Invoicing, inspired by the systems in countries such as Chile, Brazil or Mexico, with the aim of facilitating interoperability among taxpayers and reducing tax evasion. In 2015, a massification process was initiated, introducing mandatory use for some issuers. The new e-Invoicing model is defined in Decree 2242 of 2015, resolution 000019 of 2016, and recently endorsed by the tax reform. The DIAN rolled out a pilot project in 2016 to detect any possible improvements in the billing model. The aim is for this model to spread throughout the territory by 2019.
EDICOM is authorized by the DIAN as issuer of electronic invoices as well as Technology Services Provider.
In accordance with tax reform - Law 1819 of 2016, Article 308:
“Taxpayers required to declare and pay VAT and consumption tax must issue electronic invoicing as of January 1, 2019 under the terms established in the regulation. Throughout tax years 2017 and 2018, taxpayers required by the tax authorities to issue electronic invoicing shall be selected on a sectorial basis in view of the high risk of evasion identified therein and the lesser effort required for its implementation.”
DIAN divulged plans for a resolution draft which defines the times in which previously selected taxpayers will have to use electronic invoicing in Colombia. Specifically, these taxpayers are responsible parties and withholding agents who qualify as Large Taxpayers in resolution 0076 of December 1, 2016.
Administrative transactions requiredTaxpayers wishing to implement the new e-Invoicing model on a voluntary basis must register with the DIAN as e-Invoice issuers. Electronic suppliers must also be certified as e-Invoicing Providers. A unique software identifier will be assigned to these providers. From that identifier, a “software security code” will be generated that must be included in the electronic invoice.
e-SignatureThe electronic signature is generated from a digital certificate issued by a certification authority approved by the ONAC.
Print formatA graphic representation of the e-invoice should be provided for those purchasers who do not receive the standard electronic format, with graphic elements such as QR codes.
A consecutive numbering system must be used, which will have to be requested from the DIAN after being authorized as an e-invoicing issuer. The DIAN issues the numerical ranges and technical control key needed to generate the Single Electronic Invoice Code (CUFE). This code allows the unambiguous identification of the invoice and also ensures its integrity. The CUFE is encrypted using a SHA1 algorithm and consists of concatenated data from the invoice + the technical key.