Update – delays on imposition of fiscal cash registers
Colombia’s National Directorate of Taxes and Customs, 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.
Central and South America e-invoicing
|Comments (click for details)
|e-Factura Electronic Authorization Code system
|SFE Pre-clearance model
|Nota Fiscal Electronic NF-e
|DTE tax invoice
|Mandatory e-invoicing phased introduction
|SFEP VAT e-invoicing
|Pre-clearance e-invoicing law passed
|Pre-clearance e-invoice CFDI
|SFEP VAT e-invoicing with third-party agent required
|Marangatú, a pre-clearance e-invoice system started 1 Jan 2022
|Pre-clearance invoice; requirement for approved e-invoice agent
|CFE pre-clearnance e-invoicing