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What is the timeline of the E-Invoicing mandate in Colombia?

Timeline

Colombia’s National Directorate of Taxes and Customs, DIAN, has issued revised schedule for the imposition of fiscal cash registers. This includes a three-month delay in the rollout of cash registers which automatically electronically report sales to DIAN.  This follows the 2020 introduction of mandatory e-invoicing.

  • May 2024
    • Large Taxpayers
  • June 2024
    • Income tax payers that do not have the status of Large Taxpayers
  • Aug 2024 – passenger transport
  • Sep 2024 – gaming
  • Nov 2024 – pubic entertainment

There are further implementation dates for other E-equivalent documents.

Sources


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