Colombia's e-invoicing system requires invoices to be validated in UBL 2.1 format by the tax authority, DIAN, before being delivered electronically, in PDF, or paper. The system applies to all B2G, B2B, and B2C transactions and requires 5 years of archived data.
Colombia’s E-invoicing Requirements
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Author: Ema Stamenković
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Content accuracy validation date:
15.08.2025
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The Colombian tax authority must validate all invoices in UBL 2.1 format before the invoice issuer can deliver them electronically, in PDF format, or on paper.
According to the Clearance model used by Colombia's e-invoicing system, invoice issuers must first submit their invoices for validation to DIAN (Dirección de Impuestos y Aduanas Nacionales), the country's tax authority. The invoice issuers can only send their invoices to the final recipients once they have been approved.
All business-to-government (B2G), business-to-business (B2B), and business-to-consumer (B2C) transactions are subject to the Colombian e-invoicing mandate.
Digitally signed invoices must be issued in a UBL 2.1-based format and submitted through DIAN's online platform for validation through a certified provider or the platform's free online tool.
The issuer is in charge of forwarding the invoice to the recipient after it has been verified. Sharing a printed copy, a PDF version, or the electronic UBL file can accomplish this. A QR code must be included in both the printed and PDF versions so that recipients can use the DIAN portal to confirm the invoice's legitimacy. The CUFE (Unique Code of Electronic Invoice), which has the same verification function, must be present in the file when the invoice is delivered electronically in UBL format.
For five years, invoices must be kept on file.
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