Colombia publishes Resolution updating e-invoicing rules

Over a year after its draft proposal, the Colombian tax authority (DIAN) has officially published Resolution 165/2023 updating the country’s e-invoicing rules. The Resolution updates the current sales e-invoice technical specifications to version 1.9 and introduces version 1.0 of the equivalent electronic document (documento equivalente electrónico) technical specifications.

Following these new rules, taxpayers will be able to issue not only sales invoices, credit and debit notes in electronic format, but also other equivalent documents, including cash register receipts generated with P.O.S systems, documents for the provision of domiciliary public services, entrance ticket to public shows and performing art shows, among others. There are a total of 12 (twelve) new e-document types, known as equivalent electronic documents, that will replace current paper documents.

Timeline

The implementation timeline of the new rules are as follows:

• February 1, 2024: all taxpayers under e-invoicing obligations must have their systems updated to comply with the updated sales e-invoice technical specifications version 1.9
• February 3, 2024: large taxpayers must issue POS tickets electronically
• March 1, 2024: all other taxpayers under the obligation to declare income tax, who are not large taxpayers must issue POS tickets electronically
• April 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 May 1, 2024 to August 1, 2024: gradual implementation of all other electronic equivalent documents

Impact

Businesses must adapt their systems to comply with both the updated technical specifications of the sales e-invoice and the new equivalent e-documents, as applicable to their business scenarios. Taxpayers under e-invoicing obligations in Colombia must also issue equivalent documents electronically. However, taxpayers will have the choice to opt for the issuance of a sales e-invoice or the equivalent e-document. This means that either a sales e-invoice or an equivalent e-document must be issued for a given transaction. In either case, electronic issuance and clearance by the DIAN is required for both document types, following the applicable technical specifications.