Colombia plans to postpone mandatory issuance of new electronic document types

After establishing deadlines for the mandatory issuance of new electronic document types in late 2023, the Colombian tax authority (DIAN) has proposed a last-minute postponement. A draft Resolution has been published to delay the implementation calendar by three months.

Timeline

The proposed implementation timeline is the following:

• May 1, 2024: taxpayers’ systems must be ready to comply with the sales e-invoice technical specifications version 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

In late 2023, the DIAN published Resolution 165/2023 introducing new electronic document types called electronic equivalent documents (documentos equivalentes electronicos). These include POS receipts, public service documents, and concert tickets, among several others, with a total of twelve new e-document types. Following such rules, taxpayers will be able to issue not only sales invoices, and credit and debit notes in electronic format but also other equivalent documents.

Once approved, the draft Resolution will delay the original deadlines and provide taxpayers with more time to ensure compliance.