Colombia’s Real-Time E-Invoicing: Scope, Applicability, Taxable Persons, and Implementation Timeline

• Colombia requires nearly all commercial transactions to be digitized and cleared in real time by the national tax authority, DIAN.
• All VAT-registered businesses must issue electronic invoices (FEV) for B2B, B2G, and most B2C transactions, with DIAN validation before delivery.
• Special rules apply for exports (electronic export invoice), imports (Documento Soporte), and chain transactions, all requiring DIAN clearance.
• The system covers all individuals and legal entities required to invoice under Colombian law; exemptions exist for certain sectors and small businesses.
• Implementation began in 1995, became mandatory for all VAT taxpayers by November 2020, and continues to expand, especially in retail and payroll documentation.

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.

---

---