Since 2019, electronic invoicing has been mandatory for most companies in Colombia. In addition to electronic invoicing, the country has implemented other mandatory electronic documents, such as Electronic Payroll and Supporting document.
At Brait we are experts in electronic invoicing not only in Colombia, where we have offices, but also throughout Latin America. We work exclusively with partners who are certified by the DIAN like Technology Service Providers (PST).
In this article, we explain to you How does electronic invoicing work in Colombia, the tax system and the latest updates in this matter.
Latest update on Electronic Invoicing in Colombia 2025
The DIAN (colombian tax authorities) has introduced new measures to optimize electronic invoicing in Colombia. Starting in April 2025, issuers will be able to generate electronic invoices with only the buyer's type and identification number. The system will automatically fill in additional information, such as the recipient's name or business name and email, streamlining the process and avoiding possible delays.
Characteristics of Electronic Invoicing in Colombia
Colombia has developed a robust electronic invoicing system that since 2019 has continued to evolve towards a more modern and automated tax administration. The following components are included:
- Electronic invoice.
- Report for validating checkbook invoices or paper invoices, in case of technological issues affecting the issuer.
- Electronic Payroll Payment Support Document: Digital document that companies must generate and report to the DIAN. This allows for a more accurate record of wage payments and contributions, ensuring transparency and compliance with labor and tax obligations.
- Acquisition Support Document Not required to invoice: This is used to prove the purchase of a good or service, and that the buyer must generate when making transactions with a supplier who is not required to issue a sales invoice. The buyer must complete this document to support the transaction that gives rise to discountable costs, deductions or taxes, by means of a numbered document authorized by the DIAN.
- Registration of Electronic Sales Invoices as an Asset Title (RADIAN): It is a system that manages, consults and tracks electronic sales invoices as security.
- Equivalent documents: This document is used as sales support, and is the equivalent of a sales invoice in cases where the law expressly states it and fulfills the same legal and tax function of recording a transaction. Some of these documents are a cash register ticket with a POS system, a passenger transport ticket, and others.
Model, format and requirements of the eInvoicing system in Colombia:
- Model: Pre-validation method. This process is applied to electronic invoices, debit and credit notes generated and transmitted to the DIAN to verify that they comply with the rules defined by this entity. This means, it is verified that the electronic invoice meets the requirements to be a tax document and to be delivered to the buyer together with the electronic invoice.
- ERP: Taxpayers are required to issue electronic invoices using ERP systems, either their own or outsourced, that are duly certified and comply with current tax regulations
- Authorized technology providers: They can issue through a supplier authorized by the DIAN which is certified and complies with the technical and legal standards required to operate the electronic invoicing service, such as Brait.
- Format: UBL 2.1. A standard format for generating invoices in XML that is used in UBL V2.0.
- Report: Companies must submit regular reports to the DIAN on their transactions. In addition, at the tax level, an encrypted Single Electronic Invoice Code (CUFE) is granted to ensure the integrity of the information.
- Digital signature: Mandatory and generated through a certified entity, accredited by the Colombian National Accreditation Agency (ONAC).
If you need to bill in Colombia, at Brait we can help you
At Brait we understand the challenges that it can pose for a company to understand how electronic invoicing works in Colombia and to meet all requirements.
For this reason, we offer a comprehensive service with customized solutions that facilitate the generation, sending, receipt of invoices and registration of events in RADIAN in an integrated and automatic way, guaranteeing a Full compliance.
Do you have questions about how to adapt your operation to the new digital tax environment in Colombia?
Contact us at Brait: We're here to help you comply with the law and bill without limits.
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