- Mandatory E-Invoicing System: Colombia mandates that all invoices, regardless of the transaction type (B2G, B2B, or B2C), must be validated in UBL 2.1 format by the tax authority (DIAN) before delivery. This clearance model requires invoice issuers to submit invoices for validation and only send them to recipients after receiving approval.
- Registration and Compliance Process: Businesses must register with DIAN through the Unique Tax Registry (RUT), obtain a digital certificate for signing invoices, and select a certified software provider or use DIAN’s free tool. After registration, they must complete a testing phase to receive authorization to issue electronic invoices, including obtaining the Clave Única de Facturación Electrónica (CUFE) for validation.
- Invoice Format and Verification: E-invoices must adhere to UBL 2.1 with local extensions and be digitally signed for authenticity. After validation, they can be delivered electronically, as a PDF, or printed, with a QR code included for quick verification. Recipients must acknowledge receipt, and if no rejection occurs within three working days, the invoice is considered accepted.
Source The Invoicing Hub
- See also
- Join the Linkedin Group on Global E-Invoicing/E-Reporting/SAF-T Developments, click HERE
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