- Colombia has been a pioneer in electronic invoicing in Latin America since 1995. The Electronic Invoicing System (SFE) launched in 2015 has continuously evolved, incorporating new tax documents and implementing mandatory taxpayer adoption schedules.
- The SFE operates on a pre-validation model, where electronic invoices and other tax documents must be submitted to the DIAN for validation before issuance. The system includes various tax documents, such as electronic sales invoices, reports for validating paper invoices, electronic payroll support documents, and support documents for acquisitions from non-obligated parties.
- The DIAN has proposed changes to Resolution 0165 of 2023, influencing aspects like electronic equivalent documents for airline tickets, intermunicipal transportation documents, contingency for P.O.S. issuers, paper billing for taxpayers without internet, and graphical representation flexibility.
Source Comarch
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- See also
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