Colombia officially postpones mandatory issuance of new electronic document types

The Colombian tax authority (DIAN) has published Resolution 000008/2024 officially postponing the deadlines for compliance with the new electronic equivalent documents (documentos equivalentes electronicos).

Timeline

The Resolution confirms the new go-live dates, as previously set out in its draft:

• May 1, 2024: taxpayers’ systems must be ready to comply with the sales e-invoice technical specifications v. 1.9
• May 1, 2024: large taxpayers must issue POS tickets electronically
• June 1, 2024: all other taxpayers under the obligation to declare income tax, who are not large taxpayers, must issue POS tickets electronically
• July 1, 2024: taxpayers not under the obligation to declare income tax and all other taxpayers not present in the previous groups must issue POS tickets electronically
• From August 1 to November 1, 2024: gradual implementation of all other electronic equivalent documents

Impact

Taxpayers who issue equivalent documents will be required to do so electronically, following the calendar above. Additionally, taxpayers currently under e-invoicing obligations must adapt their systems to comply with the new version of the technical specifications for the issuance of electronic sales invoices, credit and debit notes.More information is available in our previous publication.