e-Invoicing becomes mandatory in Colombia from 2019

e-Invoicing becomes mandatory in Colombia from 2019


December 1, 2018 sees the start of a new phase for e-invoicing in Colombia. From that date, all those classified as High Income Taxpayers in Colombia will be obliged to use this new system, according to the changes made in the latest tax reform (Law 1819 of 2016).

However, the DIAN has announced some facilities for these companies. Those who have justified technical or commercial difficulties may extend the implementation of the system for one more month, until January 1, 2019.

It is estimated that the obligation to issue electronic invoices will reach more than 800,000 companies in the country, which will mean an authentic massification of this technology. This is the objective of the National Directorate of Taxes and Customs (DIAN) with this new requirement, which could also reduce tax evasion rates, modernize tax compliance and increase savings, both for the Public Sector and the private sector.

Current dates to comply with electronic invoicing in Colombia

  • January 1, 2019: Large taxpayers that were unable to reach the December 1 deadline due to justified reasons.
  • As of January 1, 2019 the second phase of massive widespread rollout begins. The DIAN will set out a calendar for gradual adoption for the remaining companies and individuals, depending on their economic activity.

How to validate invoices in Colombia?

The DIAN has explained that invoices are currently verified by themselves after they are generated. However, it is expected that in the second phase of the e-invoicing process, this validation will be done in advance, in real time and performed exclusively by the Entity.

Large Taxpayers and other obligors who were already selected for electronic invoicing, as well as those who voluntarily initiated their e-invoicing with the current system of subsequent verification, will have a reasonable transition period to migrate to the second phase, which includes the pre-validation module.

How to begin e-Invoicing in Colombia?

There are three e-Invoicing options. The first consists of using a free IT service from the tax body that enables you to create and download the invoices manually. This alternative is aimed at micro and small businesses lacking the capacity to implement advanced technology solutions.

The second option is to engage the services of a provider authorized by the DIAN, such as EDICOM. This allows you to automate the entire process of creating, validating and submitting electronic invoices following the regulatory requirements. As a result, the benefits of using this system are maximized, as reducing tasks increases business productivity, reduces errors and expedites tax compliance.

The third one is for a company to internally develop its own solution with its technical team to connect with the DIAN.

masificación de la factura electrónica en Colombia

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