The Colombian tax authority (DIAN) has officially postponed the deadlines for compliance with new electronic equivalent documents. The new go-live dates are as follows:
– May 1, 2024: taxpayers’ systems must be ready to comply with the sales e-invoice technical specifications v. 1.9
– May 1, 2024: large taxpayers must issue POS tickets electronically
– June 1, 2024: all other taxpayers under the obligation to declare income tax, who are not large taxpayers, must issue POS tickets electronically
– July 1, 2024: taxpayers not under the obligation to declare income tax and all other taxpayers not present in the previous groups must issue POS tickets electronically
– From August 1 to November 1, 2024: gradual implementation of all other electronic equivalent documents
Taxpayers issuing equivalent documents will be required to do so electronically according to the above timeline. Additionally, taxpayers currently under e-invoicing obligations must adapt their systems to comply with the new version of the technical specifications for the issuance of electronic sales invoices, credit and debit notes.
Source Fonoa
See also DIAN, “Resolucion 000008 de 2024” (January 31, 2024)
- 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.
- The deadline for adopting version 1.9 of the electronic invoice technical annex is extended to May 1, 2024.
- 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.
- The need for more time to socialize changes and conduct divulgation activities.
- 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.
- The resolution affects both electronic invoicing and 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.
- The resolution was published for public comment for one day, from January 29 to 30, 2024.
Source
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