Colombia e-Invoicing Compliance Updates

Invoicing in Colombia Highlights

Colombia’s tax compliance is overseen by the National Tax and Customs Directorate (DIAN), with a VAT rate of 19%. E-invoicing is mandatory for all taxpayers since January 2023, managed through the DIAN’s electronic invoicing system to enhance tax transparency.

Requirements Snapshot

Tax Overview

Tax Type: Value Added Tax (VAT)
Tax Authority: DIAN (Dirección de Impuestos y Aduanas Nacionales)
Current tax rates: Standard: 19%, Reduced: 5%, 0%
Currency: Colombian Peso (COP)

Archival Overview

Legal archiving period: 5 years
Archive Location: Allowed under conditions

e-Signature Overview

Legal archiving period: 5 years
Archive Location: Allowed under conditions

Business-to-Business (B2B)

Model: Centralized clearance model (DIAN system)
e-invoicing obligations: Mandatory from January 1, 2019
B2B invoicing Government Platform: DIAN Electronic Invoice System
Invoice issuance requirements: Via DIAN with digital signature
Invoice reception requirements: Via DIAN with digital signature
B2B invoice formats: UBL 2.1 CO

Business-to-Government (B2G)

e-invoicing obligations: Mandatory since 2019
B2G invoicing Government Platform: DIAN Electronic Invoice System
Invoice issuance requirements: Via DIAN with digital signature
Invoice reception requirements: Via DIAN with digital signature
B2G invoice formats: UBL 2.1 CO

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