Updates to Electronic Invoicing in Colombia: Digital Signature and New Technical Rules

With Resolution 000012, the National Tax and Customs Directorate (DIAN) modifies the law that created the electronic invoicing system in Colombia – Resolution 000042 of May 05, 2020. Among the new measures being adopted is the mandatory inclusion of electronic signatures in invoices.

One of the most significant changes is the use of the “Electronic Container” for incorporating the digital signature, thus guaranteeing the invoice’s authenticity, integrity, and non-repudiation. It must be digitally signed by the issuer in line with current regulations and the DIAN signature policy.

In addition, the requirement to include the registered address for foreign sales has been annulled.

The “Supporting Document 1.0 Technical Annex” has been introduced for Colombian taxpayers making purchases from suppliers that are not obliged to issue invoices. To comply with this Annex, electronic billers that acquire goods or services from a supplier not required to issue an invoice or equivalent document must generate and transmit an electronic invoice (supporting document) for validation by the DIAN. The change takes effect on July 1, 2021.

The purpose of this document is to track the transaction and monitor costs, deductions, and deductible taxes.

Source Edicom

---

---