On February 13, 2025, Colombia’s DIAN proposed updates to e-invoicing rules, limiting the purchaser information required for invoices and allowing automated ID-based data entry for billing. The changes also restrict public utility invoices to service-related charges unless the user consents, with a 48-hour window for issuing invoices in case of technical issues.
Colombia Updates e-Invoicing Rules for Purchasers and Public Utilities
Public
Other countries
Author: Ivana Picajkić
Category:
Fiscal subject related
Views:
2224
Content accuracy validation date:
14.03.2025
Content accuracy validation time:
08:11h
On February 13, 2025, Colombia’s National Tax and Customs Directorate (DIAN) proposed changes to electronic invoicing (e-invoicing) rules under Resolution 000165 of 2023.
Essential updates include:
- Limited Purchaser Information: When requesting an e-invoice or a POS receipt, businesses can only ask for three details:
*Name or company name
*Identification type and number
*Email (only if the invoice is sent electronically)
- Automated Purchaser Identification: A new tech system will allow e-invoicing platforms to auto-fill buyer details by entering their ID number, but this information cannot be used for other purposes,
- Public Utility Billing Rules: Utility companies can only include charges related to the service provided, unless the user gives explicit consent. If billing is done on-site and technological issues arise, companies have 48 hours to generate and send the invoice.
These changes aim to simplify e-invoicing, enhance automation, and ensure transparency in billing for public services.
Other news from Other countries
Malaysia Postpones Mandatory E-Invoicing to 2027
Public
Other countries
Author: Ljubica Blagojević
Other countries
Author: Ljubica Blagojević
Malaysia has delayed mandatory MyInvois e-invoicing for businesses with RM1m–RM5m (€190k – €980k) turnover to 1 January 2027, with an extended penalty-free transition, citing readiness and cost concerns. This follows the increase of the exemption threshold to RM1 million, which removes smaller businesses from the scope and cancels the RM500k–RM1m rollout. Larger taxpayers remain on the existing ti... Read more
Hong Kong Mandates Electronic Filing for Pillar Two Top-Up Tax Starting January 2026
Public
Other countries
Author: Ljubica Blagojević
Other countries
Author: Ljubica Blagojević
Inland Revenue Department confirmed that Pillar Two top-up tax filings in Hong Kong will be mandatory via an electronic portal from January 2026. In-scope Part 4AA entities must submit notifications and returns through the new Pillar Two Portal, accessed via the Business Tax Portal (BTP), using an organisational e-cert with AEOI functions. While Pillar Two applies to fiscal years starting 1 Januar... Read more
Challenges in Managing Electronic Invoices in Vietnam
Public
Other countries
Author: Ema Stamenković
Other countries
Author: Ema Stamenković
Strengthening management through stricter enforcement, advanced technology, and increased awareness of tax laws is essential to prevent fraud effectively and protect revenue. Current laws impose administrative or criminal penalties for illegal invoice trading/use, based on severity. Decree No. 310/2025/ND-CP (amending Decree 125/2020/ND-CP), effective January 16, 2026, expands violation scope, cl... Read more
New Simplified VAT Framework Introduced for Small Businesses in Chile
Public
Other countries
Author: Ema Stamenković
Other countries
Author: Ema Stamenković
From January 1, 2026, Chile simplifies VAT for small businesses, allowing fixed monthly payments if qualifying criteria and application procedures are met. With effect from January 1, 2026, the Chilean tax authority has simplified the VAT taxation regime for small taxpayers. This simplifies their tax obligations by enabling qualified small businesses to pay a fixed monthly VAT based on their sales... Read more
Accredited Service Provider (ASP): The Trust Anchor in UAE's E-Invoicing
Public
Other countries
Author: Ema Stamenković
Other countries
Author: Ema Stamenković
An Accredited Service Provider (ASP) is crucial for businesses in the UAE’s digital tax system, holding exclusive authority to obtain clearance from the Federal Tax Authority (FTA). Unlike standard ERP software, ASPs provide secure transmission and validation, serving as intermediaries in the Peppol-based 5-Corner Model for e-invoicing. Their core responsibilities include transforming raw data int... Read more
Understanding VAT Rates in Vietnam
Public
Other countries
Author: Ema Stamenković
Other countries
Author: Ema Stamenković
VAT in Vietnam is applied to goods and services, with rates of 0%, 5%, and 10% depending on the product category. A temporary reduction to 8% is enacted until December 31, 2026, except in certain sectors. Exemptions include agricultural products, items with low annual revenue, and specific services. Businesses must properly manage VAT rates to avoid penalties, file declarations monthly or quarterl... Read more
Malaysia Tightens E-Invoicing Validation Rules for Data Quality
Public
Other countries
Author: Ljubica Blagojević
Other countries
Author: Ljubica Blagojević
Malaysia’s Inland Revenue Board (IRBM) is strengthening e-invoicing validation rules by introducing stricter format, length, and code requirements for main invoice fields to improve data quality. Businesses must update their invoicing and ERP systems to avoid rejections, with the changes effective in Sandbox from 15 December 2025 and in Production from 9 January 2026. The updated rules impose form... Read more