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Colombia

Implementation of electronic invoicing and equivalent electronic documents in Colombia

4 months ago
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2 min read

This resolution modifies Articles 23 and 62 of Resolution 000165 of 2023, which deals with the implementation of electronic invoicing and equivalent electronic documents in Colombia.

The key points are:

Extension of implementation deadlines:

  • The deadline for adopting version 1.9 of the electronic invoice technical annex is extended to May 1, 2024 .
    A new implementation calendar for electronic equivalent documents is established, with dates ranging from May 1, 2024, to November 1, 2024, depending on the type of taxpayer and document.

Timeline

  • August 1, 2024
    • Public utility services
    • Passenger transport ticket
    • Statement
  • September 1, 2024
    • Passenger air transport ticket or boarding pass
    • Ticket, fraction, form, card, ticket, or instrument in games of chance and gambling other than localized games.
    • Document in localized games.
  • October 1, 2024
    • Document issued for toll collection.
    • Settlement voucher for operations issued by the Stock Exchange.
    • Document of operations in the agricultural and other commodities exchange.
  • November 1 ,2024
    • Ticket for admission to public performances of the performing arts and other public shows.
    • Cinema admission ticket

Reasons for the extension:

  • The need for more time to socialize changes and conduct divulgation activities.
    Requests from business associations for more time to implement the new version due to its impact on logistical processes and ERP systems.
    The requirement for adequate testing of new developments using the service provided by DIAN.

Scope of the changes:

  • The resolution affects both electronic invoicing and electronic equivalent documents.
    It impacts over 1,112,000 entities currently enabled for electronic invoicing, with 73% using technological providers or their own solutions.
    An estimated 95,000 individuals could be responsible for implementing electronic equivalent documents.

Administrative details:

  • The resolution was published for public comment for one day, from January 29 to 30, 2024.
    It is effective immediately upon publication in the Official Gazette.
  • This resolution aims to provide more time for businesses and individuals to adapt to the new electronic invoicing and document requirements, ensuring a smoother transition and better compliance with the technical specifications established by DIAN.

Source gov.co

 

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