Colombia DIAN Delays E-invoicing Mandate for All But Largest Companies

Ramón Frias
November 28, 2018

This blog was last updated on March 11, 2019

Colombia’s tax authority, the DIAN, announced this week that it is delaying its e-invoicing mandate for all but the largest taxpayers operating in the country.

The DIAN had previously said that all companies that pay VAT in Colombia would have to adopt mandatory e-invoicing by Jan. 1, 2019. However, the DIAN this week said that the only companies that will be required to comply with the mandate starting Jan. 1 are those that the DIAN has identified as Large Taxpayers.

E-invoicing mandate delay for smaller companies in Colombia

Companies not on the list of Large Taxpayers will not have to comply with the e-invoicing mandate on Jan. 1. The DIAN will publish a schedule for compliance for smaller companies, but the agency did not specify a date of publication for the schedule, nor did it give any details as to when scheduled mandatory compliance might begin.

In the same statement, the DIAN confirmed that it will validate invoices itself and will not share responsibility with any other parties.

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Sovos counts some of the largest multinationals operating in Colombia among its clients. Learn more about Sovos eInvoicing in Colombia.

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Author

Ramón Frias

Ramon is a Tax Counsel on the Regulatory Analysis team at Sovos. He is licensed to practice law in the Dominican Republic and is a member of the Dominican Bar Association. He has a Certificate Degree from Harvard University as well as a J.D. from the Universidad Autonoma de Santo Domingo. Ramon has written a number of essays about tax administration and has won the first prize in the international essays contest sponsored by the Inter American Center of Tax Administrations (CIAT). Prior to joining Sovos, Ramon worked for more than 10 years in the Department of Revenue of the Dominican Republic where he served as Deputy Director. He is proficient in French and Spanish.
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