Large Taxpayers in Colombia will have to invoice electronically starting 1 September 2018

Large Taxpayers in Colombia will have to invoice electronically starting 1 September 2018


The large taxpayers mentioned in resolution 076 of December 2016 must start to use the e-invoicing model in Colombia when Resolution 010 of 6 February 2018 takes effect on 1 June. After that date, they will have a further three months, i.e., through to 1 September 2018, until the National Directorate of Taxes and Customs (DIAN) requires them to issue invoices electronically in accordance with Decree 2242 of 2015. The move will affect around 4,800 firms.

The requirement does not affect the companies that were excluded from the above-mentioned qualification through Resolutions 003 of 31 January 2017 or 1304 of 28 February 2017.

Other taxpayers not covered by the latest resolutions must start to submit e-invoices on 1 January 2019.

--> Read the article about Objectives and benefits of electronic invoicing in Colombia

How does e-invoicing work in Colombia?

The e-invoicing process in Colombia is as follows:

  • The issuer of the e-invoice must submit an exact copy of invoices and notes to DIAN within 48 hours of issuing the document.
  • Once DIAN receives it, it will report reception to the issuer via an automatic message transmitted from its e-Invoice Computer Service.
  • The issuer must make the issued invoice available to the purchaser both in XML and PDF.
  • The invoice recipient will send the related receipt to the issuer.
  • Include the generation of the graphic representation with a QR code.

To complete the electronic cycle, both the issuer of the e-invoice and the recipient must conserve invoices for the time established by the tax statute.

Characteristics of the e-invoice in Colombia

  • It uses the standard XML generation e-format established by DIAN.
  • It features the consecutive numbering authorized by DIAN.
  • It complies with the 617 Tax Statute requirements and distinguishes sales tax, where applicable.
  • It includes a digital or electronic signature to ensure authenticity and integrity and the non-repudiation of the e-invoice, in accordance with the signature policy adopted by DIAN.
  • It includes the CUFE e-invoice unique code.

EDICOM - Technology Provider and Certification Authority

Forty-four technology providers are currently authorized by DIAN to provide e-invoicing services. One of them is EDICOM. EDICOM is also a Digital Certification Entity authorized by the ONAC National Accreditation Organization of Colombia, meaning it can provide digital certificate and e-signature issuance services.

EDICOM’s certifications and accreditations means we can offer a complete service with full security and reliability guarantees from XML generation and issuance to DIAN and recipients as well as the conservation of documents with equal probative value.

Our e-invoicing solution is also international and scalable. It is the solution for businesses that operate in different markets using centralized management systems and which must be capable of handling these documents in accordance with the laws in force in each country.

EDICOM Global e-Invoicing has the accreditations required in each country to align with the laws in force for each case. It is a cloud platform primed for integration with any information system and provides different management environments adapted to the peculiarities of its users in each of the countries where it works.

If your firm has to submit e-invoices or would like to do so voluntarily, contact us to get your e-invoicing project under way as soon as possible.

For more information, download the e-Invoicing in LATAM White Paper and discover the individual features of each regulation.

e-Invoicing Platform

A single solution that lets you issue electronic invoices in any country worldwide

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