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Colombia: Rising e-Invoicing Audits and Inspections for Non-Compliance in 2024

  • Colombian tax authority (DIAN) has increased e-invoicing audits and inspections due to non-compliance
  • Failure to issue or deliver e-invoices following technical requirements can result in closure of business premises for 3 days
  • Taxpayers can choose to pay a fine equivalent to 5% of operational income instead of closure
  • Approximately 355 Colombian taxpayers were sanctioned in FY 2023
  • DIAN plans to continue increasing e-invoicing audits and inspections in FY 2024
  • Taxpayers should ensure their e-invoicing system complies with technical requirements set by DIAN
  • Resolution No. 165 introduced modifications to e-invoicing requirements in November 2023


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.