Covered by Complyance
Colombia
Americas
E-invoicing
Status
Mandatory
Format
UBL 2.1 XML (DIAN technical annex specification)
Infrastructure
DIAN clearance platform (Factura Electrónica system)
Model
Prior validation clearance by DIAN before delivery to recipient
E-reporting
Status
Real-time invoice-level reporting via DIAN clearance; monthly VAT returns remain mandatory.
Format
UBL 2.1 XML including all VAT event data; issuance and validation constitute transaction-level reporting.
Scope & deadline
Real-time reporting applies to invoices, credit/debit notes, payroll documents, and electronic equivalent documents under phased expansion through 2023.
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
Minimum 5 years electronic retention under tax regulations.
E-signature
Mandatory digital signature using DIAN-authorized certificate provider.
Regulation
DIAN Resolution 000042 of 2020 and subsequent amendments; Resolution 000165 of 2023 updates technical annex (effective 2025); RADIAN governs electronic factoring registration and title validation.
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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