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Colombia Introduces New E-Invoicing Rules and Electronic Document Specifications

  • Colombia has published Resolution 165/2023 updating e-invoicing rules
  • The resolution introduces version 1.9 of the sales e-invoice technical specifications and version 1.0 of the equivalent electronic document technical specifications
  • Taxpayers can now issue various equivalent electronic documents in addition to sales invoices, credit and debit notes
  • There are 12 new e-document types that will replace current paper documents
  • Implementation timeline:
  • By February 1, 2024, all taxpayers under e-invoicing obligations must update their systems
  • By February 3, 2024, large taxpayers must issue POS tickets electronically
  • By March 1, 2023, other taxpayers under the obligation to declare income tax must issue POS tickets electronically
  • By April 1, 2024, taxpayers not under the obligation to declare income tax and others must issue POS tickets electronically
  • From May 1, 2024 to August 1, 2024, gradual implementation of all other electronic equivalent documents
  • Businesses must adapt their systems to comply with the updated technical specifications and issue equivalent documents electronically
  • Taxpayers have the choice to issue a sales e-invoice or an equivalent e-document for a transaction, but electronic issuance and clearance by the DIAN is required for both types.


Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.


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