Electronic invoicing in Colombia: key dates to consider
Colombia’s electronic invoice is beginning its decisive stage. January 1, 2019 sees the start of a new phase for e-Invoicing in Colombia.
These are the key dates to keep in mind:
- December 1, 2018: Large taxpayers who have received an extension due to justified technological reasons that caused issues with implementing the electronic invoice on September 1, 2018.
- January 1, 2019: New extension for Large taxpayers who present technical difficulties.
- Throughout 2019: DIAN will communicate implementation dates for the rest of the companies based on their economic activity.
DIAN Resolution 000002 of 3 January 2019 states that, for now, only those that were classed large taxpayers on February 6, 2018 will be required to bill electronically, as well as those who over the last 6 years have been using e-Invoicing in compliance with Decree 1929 of May 2007.
Learn more about e-Invoicing in LATAM countries.
For purposes of fiscal control, the issuance (generation and delivery) of the electronic invoice must comply with the following technological and fiscal content conditions:
- Use the standard XML electronic format established by DIAN.
- Carry out consecutive numbering authorized by DIAN under the conditions indicated.
- Comply with the requirements indicated in Tax Article 617, except for the name or business name and NIT of the printer and the pre-printing requirements referred to in this standard and discriminate tax on consumption when appropriate. When the natural person does not have an NIT, the type and number of the identification document must be included.
- Include a digital or electronic signature as an element to guarantee the authenticity and integrity of the electronic invoice from its issuance to its conservation, according to Law 962 of 2005 in accordance with the law of 1999 Decree 2364 1, Decree 333 of 2014 and the norms that they modify, add or replace and in accordance with the signature policy established by DIAN.
- Include the Unique Electronic Invoice Code.
EDICOM is a technological provider authorized by DIAN for electronic invoicing in Colombia.
We have a vast experience in global e-Invoicing projects and have developed an international platform that automates the processes of issuing and receiving electronic invoices.
Our EDICOM Global e-Invoicing Platform provides integral solutions for businesses such as sending and receiving documents, simplifying internal processes, reducing costs, and shortening the delivery and collection times for invoices.
- Compliant Outbound e-Invoices: Issuance of legal electronic invoices in multinational environments.
- Public Administrations: Issuance of electronic invoices for public administration suppliers.
- Business@Mail: Mass shipment of invoices with reception control and treatment by the recipient.
- Compliant Inbound e-Invoices: Validation and integration of electronic invoices in accounts payable.
- Vendor Portal: Loading and integration of purchase invoices through a web portal.