The Colombian tax authority (DIAN) has officially postponed the deadlines for compliance with new electronic equivalent documents. The new go-live dates are as follows:
– May 1, 2024: taxpayers’ systems must be ready to comply with the sales e-invoice technical specifications v. 1.9
– May 1, 2024: large taxpayers must issue POS tickets electronically
– June 1, 2024: all other taxpayers under the obligation to declare income tax, who are not large taxpayers, must issue POS tickets electronically
– July 1, 2024: taxpayers not under the obligation to declare income tax and all other taxpayers not present in the previous groups must issue POS tickets electronically
– From August 1 to November 1, 2024: gradual implementation of all other electronic equivalent documents
Taxpayers issuing equivalent documents will be required to do so electronically according to the above timeline. Additionally, taxpayers currently under e-invoicing obligations must adapt their systems to comply with the new version of the technical specifications for the issuance of electronic sales invoices, credit and debit notes.
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