Colombia E-Invoicing

Key compliance facts

About Colombia E-Invoicing

Colombia's e-invoicing regime, operated by DIAN (Dirección de Impuestos y Aduanas Nacionales), follows a clearance model. Decree 358 of 2020 and subsequent DIAN resolutions progressively widened the scope, and by 2026 virtually all VAT (IVA) and consumption-tax taxpayers must issue electronic invoices. In scope: legal entities (sociedades, S.A.S., cooperativas, non-profits with commercial activity), individual merchants exceeding the DIAN minimum threshold, professional service providers (lawyers, engineers, consultants, doctors with commercial activity), importers/exporters, Large Taxpayers and ordinary income tax responsibles. The invoice is generated in the taxpayer's billing software as a UBL 2.1 XML, digitally signed, and transmitted to DIAN for validation. DIAN returns the CUFE (Código Único de Factura Electrónica) and Application Response (AR) confirming acceptance. The Documento Soporte (supporting document) framework extends coverage to operations with non-obligated suppliers. POS-equivalent documents are also within scope — POS receipts above certain amounts must be issued as electronic invoices. Sanctions for non-compliance: business closure 3-10 working days for first infraction; subsequent fines of 1% of unbilled values. DIAN operates both pre- and post-validation models. A free DIAN service is available for smaller taxpayers; most companies use commercial e-invoicing software integrated with their accounting systems.

Implementation Phases

1. ✓

   Initial rollout

   2018-2019

   Phased introduction begins with large taxpayers.

2. ✓

   Decree 358 universal framework

   2020

   Comprehensive framework expanding scope to virtually all taxpayers.

3. ◉

   Ongoing expansion + POS / documento soporte

   2021-2026

   POS equivalents and supporting documents brought into scope.

Key Compliance Facts

• Operating authority: DIAN — Dirección de Impuestos y Aduanas Nacionales
• Format: UBL 2.1 XML with digital signature
• Validation marker: CUFE (Código Único de Factura Electrónica)
• Mandatory for virtually all VAT and consumption-tax taxpayers
• Documento Soporte framework for non-obligated supplier transactions
• POS receipts above threshold must be electronic invoices
• Sanctions: 3-10 day business closure + 1% of unbilled values
• Free DIAN service available for small taxpayers
• Pre- and post-validation models in use
• Standard VAT rate (IVA): 19%

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