E-invoicing compliance and regulatory updates - Colombia

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's 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 code. 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. The human readable version must include a QR code.

Buyers must have the capability to process e-invoices and send an acknowledgement message.

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, is validated by the National Tax and Customs Directorate (DIAN) with a CUFE attached to it, and is then sent to the buyer.
• For buyers: A legal invoice is a structured XML document received from the supplier that includes a digital signature, a CUFE -code, and is validated by the National Tax and Customs Directorate (DIAN).

Want to know more about Basware’s archiving services?

Download our Basware Vault fact sheet here to learn more about our flexible and scalable solution.

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:

Supplier requirement: Colombian suppliers must issue invoices in XML format and validate them through DIAN before sending the invoice to the buyer, including the CUFE code.

Buyer requirement: Colombian buyers must receive e-invoices validated by DIAN and send an acknowledgement message.

Archiving requirement:E-invoices must be stored for five years from the year of receipt.