Colombia e-Invoicing Compliance Updates

Please Try a Different Browser

You are using an outdated browser that is not compatible with our website content. For an optimal viewing experience, please upgrade to Microsoft Edge or view our site on a different browser.

If you choose to continue using this browser, content and functionality will be limited.

Invoicing in Colombia Highlights

Colombia’s tax compliance is overseen by the National Tax and Customs Directorate (DIAN), with a VAT rate of 19%. E-invoicing is mandatory for all taxpayers since January 2023, managed through the DIAN’s electronic invoicing system to enhance tax transparency.

Requirements Snapshot

Tax Overview

Tax Type: Value Added Tax (VAT)
Tax Authority: DIAN (Dirección de Impuestos y Aduanas Nacionales)
Current tax rates: Standard: 19%, Reduced: 5%, 0%
Currency: Colombian Peso (COP)

Archival Overview

Legal archiving period: 5 years
Archive Location: Allowed under conditions

e-Signature Overview

e-Signature required: Mandatory

Business-to-Business (B2B)

Model: Centralized clearance model (DIAN system)
e-invoicing obligations: Mandatory from January 1, 2019
B2B invoicing Government Platform: DIAN Electronic Invoice System
Invoice issuance requirements: Via DIAN with digital signature
Invoice reception requirements: Via DIAN with digital signature
B2B invoice formats: UBL 2.1 CO

Business-to-Government (B2G)

e-invoicing obligations: Mandatory since 2019
B2G invoicing Government Platform: DIAN Electronic Invoice System
Invoice issuance requirements: Via DIAN with digital signature
Invoice reception requirements: Via DIAN with digital signature
B2G invoice formats: UBL 2.1 CO

Related resources