Regulatory updates - Colombia
Get the latest news and updates on e-invoicing, e-ordering, e-archiving and indirect tax regulatory requirements.

Colombia extends deadlines for e-invoice and electronic equivalent document adoption
The DIAN (Dirección de Impuestos y Aduanas Nacionales) has published a Resolution extending the implementation deadline for electronic sales invoices and electronic equivalent documents by three months.
Colombia approves new resolution for e-invoicing and PoS
The National Tax and Customs Directorate of Colombia (DIAN) published a new resolution where taxpayers must adopt version 1.9 of the Technical Annex for Electronic Sales Invoice (Sp.: Factura Electrónica de Venta), as well as version 1.0 of the Technical Annex on Electronic Equivalent Documents (Sp.: Documento Equivalente Electrónico).
Colombia released a Project Resolution on electronic documents
On 19 August 2022, the Colombian tax authority (DIAN) published a draft resolution proposing the introduction of a mandate calendar for the generation and transmission of the Electronic Equivalent Document (Sp.: Documento Equivalente Electronico). Other provisions for the invoicing system are also listed in the resolution.
Country specifications
E-Invoicing/CTC Model:
Pre-clearance
Mandatory Infrastructure:
DIAN
Mandatory Format:
UBL 2.1 CO
Mandatory for Issuing:
All suppliers
Mandatory for Receiving:
All buyers
eSignature:
Mandatory
Archiving Period:
5 years
Archiving Abroad:
Allowed under conditions

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