E-Invoicing In Colombia
Resolution 000012 of 2021
DIAN – Dirección de Impuestos y Aduanas Nacionales (National Tax and Customs Department)
XML, UBL V2.1
Since January 2019, e-Invoicing has been mandatory for all taxable persons in Colombia. The tax authority, DIAN, has to validate or clear legal invoices in real time by the year 2020. The introduction will take place in stages.
Before being cleared by the tax authority, e-Invoices must be issued in the XML UBL 2.1 format and digitally signed and must include an e-Invoice unique code (‘CUFE’), and a QR code, according to the new framework. The supplier may submit the approved invoice to their customer in XML and PDF format after receiving approval from DIAN.