Colombia’s E-Invoicing and E-Reporting: Regulations, Requirements, and Key Implementation Milestones

• 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.

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