Colombia CUFE VAT e-invoicing extended

DIAN extends e-invoicing to range of new supplies Sept to Nov 2024

Colombia’s National Directorate of Taxes and Customs, DIAN, has extending its pre-clearance e-invoicing mandate to a new range of services over the Autumn. The timetable for roll out of mandatory electronic invoicing is:

• 1 Sept: air transport and gambling
• 1 Oct: agriculture; public stock exchanges; and road tools;
• 1 Nov: transport and ticketing provided by public bodies.

DIAN, first introduced e-invoicing in 2005. In November 2019 it then adopted for full pre-clearance model

Feb 2024: Update – delays on imposition of fiscal cash registers

DIAN has issued revised schedule for the imposition of fiscal cash registers. This includes a three-month delay in the rollout of cash registers which automatically electronically report sales to DIAN.  This follows the 2020 introduction of mandatory e-invoicing.

This new dates are:

• May 2024 – large taxpayers
• Jun 2024 – other taxpayers
• Aug 2024 – passenger transport
• Sep 2024 – gaming
• Nov 2024 – pubic entertainment

May 2022 Tax authorities impose e-invoicing on marketplaces

Columbia’s Ministry of Finance and Public Credit has issued a number of modifications to the CUFE e-invoice rules. This includes an obligation for digital platforms to offers an e-invoicing facility to charge their own customers. It also added clarifications to the definition of “electronic equivalent documents” and the dates for invoices where an e-invoice is not obligatory.

2020 introduction of e-invoicing by DIAN

DIAN, first introduced e-invoicing in 2005. In November 2019 it then adopted for full pre-clearance model in along the lines of Brazil and Chile. However, due to legal issues, the new regime did not come into effect until November 2020 for all taxpayers.

Follow VAT Calc’s global live VAT invoice transaction and e-invoice blog on country real-time reporting reforms.

How to generate a Columbian e-invoice

• The supplier creates a draft e-invoice in their accounting or ERP system
• This is transmitted in XML-format via DIAN’s webservice with the CUFE signature. The invoice must include the DIAN authorisation number and its expiry date.
• DIAN undertakes basic validation and certification of the invoice
• This is sent to the customer to review and accept / reject
• The supplier is returned an XML and PDF of the accepted invoice (or reject note)

A QR Code invoice is provided on an invoice for customers who cannot receive the invoice in electronic format.

VAT Calc’s in real-time global Calculator and Auditor  services produce instant and accurate tax calculations into your ERP, billing, e-commerce or e-invoicing systems.

Central and South America e-invoicing