- All VAT-registered entities in Colombia, including foreign firms if VAT-registered, must issue electronic invoices for nearly all transactions (B2B, B2C, B2G).
- Exports require special e-invoices; imports from non-invoicing suppliers are documented via buyer-issued “support documents.”
- Key milestones: legal recognition in 1995, full mandate for all VAT taxpayers by 2020, ongoing updates through 2025.
- Invoices must follow strict data, format, and digital signature requirements; all must be pre-cleared in real time by DIAN.
- Non-compliance or errors result in strict penalties; the system is continuously evolving.
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.
Latest Posts in "Colombia"
- DIAN Introduces New Annual Reporting Rules for Digital Platform Operators Starting 2025
- Briefing document & Podcast: Columbia E-Invoicing & E-Reporting
- DIAN Shuts Down 47 Businesses in Bogotá for Electronic Invoice Violations
- Colombia Proposes Limits on Online Gaming Bonuses After VAT to Protect Public Revenue
- Colombia Proposes Unified 1.5% Withholding Tax for All Electronic Payments and Card Transactions
