E-invoicing in Colombia

Colombia enforces a nationwide clearance-based electronic invoicing system (SFE) for VAT-registered taxpayers. As of 2019–2020, all B2G, B2B, and B2C transactions must use UBL 2.1 XML invoices validated by DIAN prior to issuance. The Unique Code of Electronic Invoice (CUFE) and digital signature ensure trust and traceability.

Invoice format

UBL 2.1 XML compliant with DIAN technical annex

Submission or exchange

DIAN

Scope, model and deadlines

Clearance Mandatory for all VAT-registered taxpayers; phased implementation completed by November 2020, with subsequent expansion to electronic equivalent documents.

Invoice format

UBL 2.1 XML (DIAN technical annex specification)

Submission or exchange

DIAN clearance platform (Factura Electrónica system)

Scope, model and deadlines

Prior validation clearance by DIAN before delivery to recipient Mandatory for suppliers to public entities; phased national rollout completed between 2019–2020 for all obligated taxpayers.

Invoice format

UBL 2.1 XML with mandatory CUFE/CUDE and QR code; PDF representation for human readability

Submission or exchange

DIAN clearance platform; POS and electronic equivalent documents integrated via authorized technology providers or DIAN portal

Scope, model and deadlines

Clearance-model. Electronic invoicing and electronic equivalent POS documents mandatory for all obligated taxpayers; full implementation completed 2023 with phased POS integration.

Earlier guidance (pending review)

Real-time invoice-level reporting via DIAN clearance; monthly VAT returns remain mandatory.

Applicable transactions

Real-time reporting applies to invoices, credit/debit notes, payroll documents, and electronic equivalent documents under phased expansion through 2023.

Format

UBL 2.1 XML including all VAT event data; issuance and validation constitute transaction-level reporting.