What is Colombia's Factura Electronica e-invoicing mandate?
Effective: 2019-01-01 · Authority: DIAN (Direccion de Impuestos y Aduanas Nacionales)
Colombia's Factura Electronica mandatory e-invoicing is operated by DIAN (Direccion de Impuestos y Aduanas Nacionales). All businesses above specified thresholds must issue e-invoices via DIAN-certified operators. Colombia uses both a clearance model (for high-volume businesses) and a reporting model. The mandate progressively expanded from 2019.
What is the DIAN habilitacion process?
Habilitacion is the DIAN authorization process for e-invoicing systems. Businesses must register their e-invoicing software with DIAN and receive authorization to issue e-invoices. Certified operators (Proveedores Tecnologicos Habilitados) manage the technical integration with DIAN on behalf of businesses.
Frequently Asked Questions
- What format does Colombia use for e-invoices?
- Colombia uses a national UBL-based XML format (UBL DIAN 2.1) with Colombian-specific extensions for NIT (tax identification number), Colombian VAT codes, and withholding tax fields. The format is managed by DIAN and has evolved through several versions.
- Are all Colombian businesses required to use e-invoicing?
- Colombia has progressively expanded the mandate. Initially covering large businesses, the mandate has extended to businesses above specified revenue thresholds. The ultimate target is universal adoption for all VAT-registered businesses. Some small business categories have deferred timelines.
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