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:
2889
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
UAE Launches Optional B2B Peppol 4‑Corner E‑Invoicing
Public
Other countries
Author: Ema Stamenković
Other countries
Author: Ema Stamenković
The UAE launched an optional B2B 4-corner Peppol e-invoicing framework, allowing suppliers and buyers to exchange structured invoices via Accredited Service Providers. This model precedes the mandatory 5-corner system in 2027, integrating the Federal Tax Authority. Businesses must comply with Peppol standards via the EmaraTax platform, ensuring early adoption for smoother transitions and complianc... Read more
Chile Extends Deadline for Dispatch Guide and E‑Invoice Requirements
Public
Other countries
Author: Ema Stamenković
Other countries
Author: Ema Stamenković
Chile's tax office postponed the implementation of new dispatch guidelines and invoice regulations to November 1, 2026, giving companies additional time for compliance preparation. The introduction of new regulations for dispatch guidelines and invoices used in the transfer of goods has been postponed by Chile's tax office. Exempt Resolution No. 52, announced by the Servicio de Impuestos Internos... Read more
ZATCA E‑Invoicing Rules in Saudi Arabia Explained
Public
Other countries
Author: Ema Stamenković
Other countries
Author: Ema Stamenković
Saudi Arabia’s ZATCA is mandating e-invoicing via its Fatoora platform to enhance transparency. Phase 1, completed in December 2021, introduced electronic invoicing. Phase 2, rolling out, includes B2B/B2G validations and B2C tax reporting. Saudi Arabia is progressively rolling out mandatory e-invoicing and e-reporting requirements for all businesses, led by the Zakat, Tax and Customs Authority (ZA... Read more
UAE E-Invoicing: Legal Framework and Implementation (Updated 2026)
Public
Other countries
Author: Ema Stamenković
Other countries
Author: Ema Stamenković
The UAE Ministry of Finance issued Ministerial Decision Nos. 243 and 244 of 2025, establishing a national e-invoicing system with a phased implementation. Detailed guidelines and regulations followed, outlining penalties for noncompliance. The e-invoicing regime applies to all business transactions in the UAE, with exceptions for specific entities. The implementation timeline consists of pilot, vo... Read more
Vietnam Clarifies VAT for Foreign Digital Service Providers
Public
Other countries
Author: Ema Stamenković
Other countries
Author: Ema Stamenković
Foreign businesses in Vietnam face a 10% VAT on cross-border transactions, impacting pricing and profitability. Services consumed locally are taxed, complicating revenue recognition. Compliance must start before revenue generation, with B2C VAT directly affecting demand and cost structures. Foreign businesses entering Vietnam must treat VAT as a structural pricing constraint from the start, since... Read more
Vietnam: Finance Ministry Simplifies E‑Invoicing for E‑Commerce and Low‑Value Deals
Public
Other countries
Author: Ema Stamenković
Other countries
Author: Ema Stamenković
Vietnam's Ministry of Finance's draft decree aims to simplify e-invoicing for e-commerce and low-value transactions by involving platform operators for specific sellers. Small businesses can issue daily consolidated invoices, while services like finance may use bulk invoicing. New regulations on VAT, formats, and compliance are outlined. Vietnam’s Ministry of Finance has issued a draft decre... Read more
Electronic Export Invoice (DTE) in Chile
Public
Other countries
Author: Ema Stamenković
Other countries
Author: Ema Stamenković
To export goods or services from Chile, issue an Electronic Export Invoice (DTE) to comply with SII regulations. This document includes exporter and importer details, product/service descriptions, quantities, values, and transport conditions, justifying the transaction to Customs. Register as an exporter with the SII by submitting Form 3230 and receiving authorization. When issuing an invoice, sel... Read more