Colombian E-Invoicing: DIAN Validation Required for UBL 2.1 Invoices Before Delivery

• Colombian tax authority must validate all invoices in UBL 2.1 format before delivery
• Invoices must be submitted to DIAN for validation before being sent to recipients
• Applies to B2G, B2B, and B2C transactions under Colombian e-invoicing mandate
• Digitally signed invoices must be in UBL 2.1 format and submitted through DIAN’s platform
• Issuer forwards verified invoices to recipients in printed, PDF, or electronic UBL format
• Printed and PDF versions must include a QR code for verification on DIAN portal
• Electronic UBL invoices must include CUFE for verification
• Invoices must be kept on file for five years

Source: fiscal-requirements.com

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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