The Colombian tax authority (DIAN) has proposed a three-month postponement for the mandatory issuance of new electronic document types, with a proposed new implementation timeline as follows:
– May 1, 2024: taxpayers’ systems must be ready for sales e-invoice compliance
– May 1, 2024: large taxpayers must issue POS tickets electronically
– June 1, 2024: other taxpayers under the obligation to declare income tax must issue POS tickets electronically
– July 1, 2024: remaining taxpayers must issue POS tickets electronically
– August 1 to November 1, 2024: gradual implementation of all other electronic equivalent documents
The postponement will provide taxpayers with more time to ensure compliance with the new regulations introduced by the DIAN in late 2023.
Source
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