Colombia Updates e-Invoicing Rules for Purchasers and Public Utilities

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.

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.