Electronic Invoicing in Colombia (2026)

Electronic invoicing in Colombia is mandated by DIAN under Resolution 000165 of 2023, replacing paper invoices with real-time validated digital documents. All VAT-registered individuals and entities must comply, excluding non-VAT taxpayers with low income, certain nonprofits, and foreign service providers lacking a local address. Key updates from Resolution 000202 of 2025 streamline buyer information and allow extended invoice transmission in remote areas. Issuing options include DIAN’s free service, authorized providers, or in-house development, with specific requirements for valid invoices. Non-compliance can lead to fines and business closure.

Electronic invoicing is a mandatory system regulated by the DIAN through Resolution 000165 of 2023 (amended by Resolution 000202 of 2025). It replaces paper invoices with digital documents that must be validated by the DIAN in real time before delivery to the customer.

Who Must Issue Electronic Invoices

• All natural and legal persons responsible for VAT.
• Those responsible for the National Consumption Tax (INC).
• Merchants required to file income tax returns.
• Taxpayers under the Simplified Tax Regime (SIMPLE).
• Those operating under franchises, concessions, royalties, or similar arrangements.

Who Is NOT Obligated

• Non-VAT taxpayers with income below 3,500 UVT ($183,309,000 in 2026).
• Individuals who only sell goods excluded from VAT.
• Certain non-profit entities (e.g., community action boards).
• Foreign digital service providers (e.g., Netflix, Spotify) without a registered address in Colombia.

Key Updates from Resolution 000202 of 2025

• Buyer information: Only full name/company name, type, and ID number may be requested if the buyer is not in the DIAN database.
• 48-hour rule: In rural or hard-to-reach areas, invoices can be transmitted within 48 hours if real-time transmission is not possible.
• Public service companies may only use electronic equivalent documents for their specific services.

How Electronic Invoicing Works

• Generate the invoice in authorized software.
• Apply digital signature.
• Send to DIAN for real-time validation (seconds).
• Receive CUFE and validation seal, then deliver to customer (usually PDF with QR code).
• Both parties must store the document for at least 5 years.

The system also includes electronic debit/credit notes, supporting documents for acquisitions, electronic payroll, and equivalent documents.

Three Options for Issuing Electronic Invoices

• DIAN Free Service — Free, web-based, suitable for low volume (manual, limited integration).
• Authorized Technology Provider — Recommended for SMEs; offers cloud software, automation, and support (paid).
• In-house Development — For companies with technical resources that comply with DIAN specifications.

How to Become an Authorized Issuer (Step by Step)

• Update your RUT to include Responsibility 52 (Electronic Invoicing).
• Choose your invoicing option.
• Obtain a digital signature certificate (free via DIAN or paid through ONAC-authorized providers).
• Complete tests in the DIAN enablement environment: 2 sales invoices, 1 debit note, and 1 credit note.
• Once approved, you receive “Enabled” status and can invoice in production.

Minimum Requirements for a Valid Electronic Invoice

• Title: “Sales Invoice”
• DIAN-authorized consecutive numbering
• Seller’s name/ID and buyer’s name/ID
• Description, quantity, unit price, and total value of goods/services
• Itemized VAT (if applicable)
• Generation and validation dates
• CUFE (Unique Electronic Invoice Code)
• QR code

Penalties for Non-Compliance

• Fine of 1% of the value of uninvoiced operations (max. 950 UVT ≈ $49.7 million in 2026).
• Temporary closure of business (3 to 10 days).
• Rejection of costs/expenses and VAT refunds/credits during audits.

Check these resolutions out: DIAN — Resolution 000165 of 2023, Resolution 000202 of 2025, Decree 358 of 2020.