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Draft Resolution Proposes Changes to the E-invoicing System

DIAN (Colombian tax authority) has published draft Resolution 000000 of 19-08-2022 proposing important changes to the country’s e-invoicing system.

The main purpose of this draft is to regulate the electronic issuance of the equivalent documents (documentos equivalentes) and establish a calendar for its gradual implementation, starting 1 March 2023. This means that all taxpayers subject to the Colombian e-invoicing mandate who opt to issue an equivalent document, will be required to do so electronically. It also introduces the Technical Annex of the Equivalent Electronic Document version 1.0 (Anexo técnico del Documento Equivalente Electrónico).

Source: SOVOS

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