Covered by Complyance

Colombia

Covered by Complyance

Americas

E-invoicing

Status

Mandatory

Format

UBL 2.1

Infrastructure

DIAN

Model

Clearance

E-reporting

Status

Invoice-level reporting is automatic via clearance system; no separate VAT returns required for individual transactions.

Format

UBL XML containing all VAT event data; issuance constitutes reporting.

Scope & deadline

Real-time; includes all document types and equivalent documents.

More info

Colombia enforces a nationwide clearance-based electronic invoicing system (SFE) for VAT-registered taxpayers. As of 2019–2020, all B2G, B2B, and B2C transactions must use UBL 2.1 XML invoices validated by DIAN prior to issuance. The Unique Code of Electronic Invoice (CUFE) and digital signature ensure trust and traceability.

Tax authority

Dirección de Impuestos y Aduanas Nacionales (DIAN)

Archiving period

5 years

E-signature

Mandatory

Regulation

Resolution 0000165 of 2023 simplified fields required (effective April 2025), expanded prior validation system; electronic equivalent documents and RADIAN registration integrated.

Note

We gather our information from government sources and do our best to keep it current. If there are any new updates, we'll make sure to reflect them here as soon as possible.

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