Electronic Invoicing in Colombia
Is e-invoicing mandatory in Colombia ?
E-invoicing is mandatory in Colombia.
Who is affected?
All tax-registered companies must comply with the mandate requirements.
Compliance requirements
Suppliers must connect to the DIAN platform to clear every invoice before sending the invoice to the buyer. Suppliers send digitally signed invoice data to DIAN. DIAN validates the invoice and confirms validation by providing clearance evidence as CUFE-id. The supplier includes the clearance evidence in the invoice data and sends both the structured data and a human-readable PDF to the buyer after validation. Buyers must have the capability to process e-invoices.
Want to learn more about e-Invoicing compliance?
Download our Global e-invoicing and Tax Compliance fact sheet here for more information.
Key Deadlines
- No upcoming deadlines.
Standards & Platforms
Platform
All invoices must be submitted to the national platform, DIAN, before sending invoices to the buyer. Invoices can be submitted to DIAN either through the free DIAN portal, third-party systems authorized by DIAN, or through a company’s own secure e-invoice system.
What formats are required in Colombia?
Invoices must be issued in XML format according to DIAN specifications.
Archiving in Colombia
What are the archiving requirements in Colombia?
Invoices must be stored for five years from the year they were received. Both buyer and the supplier must retain the original XML format, applicable digital signature, and validation response.
Legal invoice:
- For suppliers: A legal invoice is a structured XML document that includes a digital signature (CUFE) and a QR code, is validated by the National Tax and Customs Directorate (DIAN), and is then sent to the buyer.
- For buyers: A legal invoice is a structured XML document that includes a digital signature (CUFE) and a QR code and is validated by the National Tax and Customs Directorate (DIAN) received from the supplier.
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Key Actions
Ensure compliance: Issue and receive e-invoices in XML format including CUFE.
Archive properly: Store e-invoices for five years from the year of receipt.
Colombian e-invoicing and archiving requirements at a glance:
| Requirement | Status | Timeline |
| B2G | Mandatory | Since 2022 |
| B2B | Mandatory | Since 2022 |
Supplier requirement: Colombian suppliers must issue invoices in XML format with CUFE and QR code and validate them through DIAN before sending to the buyer.
Buyer requirement: Colombian buyers must receive e-invoices validated by DIAN.
Archiving requirement: E-invoices must be stored for five years from the year of receipt.
