- All merchants must issue a sales invoice or equivalent document in all sales and service transactions
- Merchants are obligated to issue invoices, except for those not responsible for certain taxes or exempted by specific regulations
- In all other cases, merchants must issue a sales invoice or equivalent document in their transactions
Source: amezquita.com.co
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.