Colombia exige que las primeras empresas a cumplir con la facturación electrónica

Ramón Frias
January 8, 2018

This blog was last updated on March 11, 2019

La Dirección de Impuestos y Aduanas Nacionales (DIAN) emitió la Resolución 000072 del 29 de diciembre de 2017, en la cual se establece la primera ronda de contribuyentes que deberán emitir y reportar facturas electrónicas en Colombia.

Esta resolución es esencialmente diferente del proyecto de resolución original que la DIAN había publicado en noviembre de 2017 para consulta pública. En esta resolución, los contribuyentes que estarían obligados a facturar electrónicamente son todos aquellos que califiquen como grandes contribuyentes, según se define en la Resolución 000076 de 2016.

Sin embargo, según estipula la nueva resolución, los contribuyentes que deben emitir facturas electrónicas en Colombia y reportarlas a la DIAN incluyen aquellos que han solicitado rangos de numeración (Folios) para sus facturas electrónicas dentro de los últimos cinco años, tal y como se explica en el Decreto 1929 de 2007;  es decir, todos aquellos que ya estaban emitiendo facturas electrónicas durante los pasados cinco años, siguiendo el modelo de facturación electrónica anterior.

A quién afecta en Colombia:

  • Grupo 1: 29 de junio de 2018– Empresas que solicitaron rangos de numeración (Folios) para facturar electrónicamente durante los últimos cinco años y facturan menos de 3 millones de facturas cada mes.
  • Grupo 2: 29 de septiembre de 2018–  Empresas que solicitaron rangos de numeración (Folios) numéricos para facturar electrónicamente durante los últimos cinco años y generen más de 3 millones de facturas cada mes.
  • Grupo 3: 1 de enero de 2019 – Todos los contribuyentes que declaren y paguen IVA en Colombia.

Es importante señalar que, en las próximas semanas, se espera que la DIAN también publique la resolución en la que se le exigirá el cumplimiento a los grandes contribuyentes.

Sovos aconseja a todas las empresas que operan en Colombia que contacten a sus equipos locales para determinar a qué grupo pertenecen y cómo deben prepararse. Las empresas deben actuar rápido, pues Colombia ha acelerado el mandato al seleccionar el primer grupo de empresas que deberán facturar electrónicamente a partir del 29 de junio de este año. Incluso si su empresa no cae en el primer turno o grupo, usted debe comenzar ahora, ya que más de 3600 empresas que declaran IVA en Colombia están obligadas a facturar electrónicamente el 1 de enero, y todas necesitarán implementar nueva tecnología o actualizar sus soluciones existentes en el transcurso de este año.

Sign up for Email Updates

Stay up to date with the latest tax and compliance updates that may impact your business.

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.
Share this post

Hungary Supplemental Insurance Premium Tax
EMEA IPT
July 11, 2022
Extra Profit Tax: An Introduction to Supplemental IPT in Hungary

This blog was last updated on October 28, 2024 Update 7 October 2024 by Edit Buliczka Hungarian Tax Office Updates IPT Declaration Form for 2023 The procedure necessary to correct an underdeclared premium figure in Hungary can be complicated. The complexity of a correction for return form 2320 has become even more challenging. Following a […]

2025 bond project
North America Tax Information Reporting
November 4, 2024
The Insurer’s Guide to the 2025 Bond Project

This blog was last updated on November 4, 2024 The regulatory landscape for insurance companies is undergoing significant changes with the Principles-Based Bond Project which is set to take effect on January 1, 2025. These changes, driven by the National Association of Insurance Commissioners (NAIC), will impact how insurance companies classify and value bond investments, […]

E-Invoicing Compliance EMEA VAT & Fiscal Reporting
November 1, 2024
VAT in the Digital Age Approved in ECOFIN

This blog was last updated on November 7, 2024 The long-awaited VAT in the Digital Age (ViDA) proposal has been approved by Member States’ Economic and Finance Ministers. On 5 November 2024, during the Economic and Financial Affairs Council (ECOFIN) meeting, Member States unanimously agreed on adopting the ViDA package. This decision marks a major […]

what is peppol
E-Invoicing Compliance North America
October 29, 2024
What it is PEPPOL?

This blog was last updated on October 29, 2024 Peppol E-invoicing explained: What it is and how it works The global adoption of electronic invoicing is accelerating. Governments worldwide are pushing to adopt e-invoicing to digitally transform their national systems and, often, to close the VAT gap. While many countries have introduced their own e-invoicing […]

remote sellers sales tax
North America Sales & Use Tax
October 28, 2024
Will Congress Act to Simplify Remote Seller Sales Tax Collection

This blog was last updated on November 5, 2024 When the United States Supreme Court ruled in 2018, that South Dakota’s law imposing sales tax collection requirements on sellers without in-state physical presence was constitutional, it did not grant states free reign. States are still responsible for ensuring that their sales tax requirements are manageable, […]

dtc shipping laws for craft spirits
North America ShipCompliant
October 23, 2024
Why It’s Time to Reform DtC Shipping Laws for Craft Spirits

This blog was last updated on November 5, 2024 While wine lovers have enjoyed the convenience of direct-to-consumer (DtC) shipping for nearly two decades, the craft spirits market is still not afforded the same access. Outdated and restrictive spirits shipping laws have kept the spirits industry from fully leveraging the benefits of DtC shipping, leaving […]