Covered by Complyance
Colombia
Americas
E-invoicing
Status
Mandatory
Format
UBL 2.1
Infrastructure
DIAN
Model
Clearance
E-reporting
Status
Invoice-level reporting is automatic via clearance system; no separate VAT returns required for individual transactions.
Format
UBL XML containing all VAT event data; issuance constitutes reporting.
Scope & deadline
Real-time; includes all document types and equivalent documents.
More info
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.
Tax authority
Dirección de Impuestos y Aduanas Nacionales (DIAN)
Archiving period
5 years
E-signature
Mandatory
Regulation
Resolution 0000165 of 2023 simplified fields required (effective April 2025), expanded prior validation system; electronic equivalent documents and RADIAN registration integrated.
Note
We gather our information from government sources and do our best to keep it current. If there are any new updates, we'll make sure to reflect them here as soon as possible.
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