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Clarification on Obligation to Issue Electronic Invoices in Colombian Pesos by DIAN Concept 1509

  • The DIAN clarifies the obligation for taxpayers to issue electronic invoices in Colombian pesos through Concept 1509 of 2024.
  • Concept 1509 confirms the requirement to invoice in Colombian pesos as stated in Concept No. 106 of August 19, 2022.
  • While there is no explicit prohibition to invoice in dollars, the legal currency for operations in Colombia is the Colombian peso.
  • Taxpayers must indicate values in another currency on the electronic invoice and convert them to Colombian pesos.

Source: amezquita.com.co

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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