Regulatory Analysis
On November 1st, the Tax Authority issued the Resolution 000165 which the invoicing system is developed, the technology providers, version 1.9 of the technical annex of electronic sales invoice is adopted, technical annex 1.0 of the Electronic Equivalent Document is issued and other provisions are issued regarding the invoicing system. It is important to note […]
The Colombian tax authority (DIAN) has informed that on 4 October 2022, from 8pm until 23:59pm, maintenance will be performed within the Electronic Invoicing System, during which period the service will be unavailable.
The Colombian government has announced the decision to resume the Days without VAT (Días sin IVA) in 2023. Although the government had eliminated the Days without VAT implemented by the last administration, this decision has been changed and the carrying out of these days in the next year has been announced. The Colombian Chamber of […]
The DIAN (Colombian tax authority) has informed that a maintenance window of the Electronic Invoicing System will occur on 15 September 2022, from 7pm until 11:59pm. During this window, e-invoicing services will be unavailable.
DIAN (Colombian tax authority) has published draft Resolution 000000 of 19-08-2022 proposing important changes to the country’s e-invoicing system. The main purpose of this draft is to regulate the electronic issuance of the equivalent documents (documentos equivalentes) and establish a calendar for its gradual implementation, starting 1 March 2023. This means that all taxpayers subject […]
Following the draft Resolution published in June, the Colombian tax authority (DIAN) has officialized the implementation of the five UVT (tax value unit) threshold as the maximum amount allowed for the issuance of cash register tickets generated through P.O.S. systems (tickets de máquinas registradoras con sistemas P.O.S.), by means of Resolution 001092, published on 1 […]
DIAN, the Colombian tax authority, published on 9 June 2022, a Draft Resolution for the implementation of the threshold of five (5) tax value units (UVT – unidad de valor tributario) as the maximum amount allowed for the issuance of cash register tickets generated through P.O.S. systems (tickets de máquinas registradoras con sistemas P.O.S.). When […]
The Colombian tax authority (DIAN) published, on April 29, 2022, Resolution 000488, which modifies article 6 of Resolution n. 000167 of December 30, 2021, postponing the date for the implementation of the Purchase Support Document (Documento Soporte para no obligados a expedir factura de venta y/o documento equivalente) to August 1, 2022. The previous date […]
The Ministry of Healthcare of Colombia (MINISTRO DE SALUD Y PROTECCIÓN SOCIAL) has issued a new resolution postponing the effective date for the implementation of the technical documentation related to the electronic invoice for the health care sector. Based on the provisions of Art. 1 Resolution 506/2021 as modified by the provisions of Resolution 1526/2021, […]
The Ministry of Healthcare of Colombia (Ministerio de Salud y Proteccion Social) has issued a new resolution postponing the effective date for the implementation of the technical documentation related to the electronic invoice for the health care sector. Based on the provisions of Art. 1 Resolution 506/2021 as modified by the provisions of Resolution 1526/2021, […]
The Colombian tax administration (DIAN) has issued a new Resolution 0000064/2019 that basically extends by 2 to 3 months the deadline for complying with the new pre-validation system established by Resolution 000020/2019. Originally, Resolution 0000020 established two schedules of compliance: The first one classified the taxpayers into 14 groups, and established deadlines according to the […]
[August 9, 2019] Effective November 2, 2019, most taxpayers in Colombia will be required to transmit electronic invoices pursuant to the schema defined by Universal Business Language (UBL) Version 2.1. Specifically, the Colombian Tax Administration (DIAN) issued Resolution 000020/2019 establishing the schedule for complying with the new pre-clearance e-invoicing requirements and for upgrading to UBL […]
[May 20, 2019] The Colombian Tax Administration (DIAN) issued Resolution 000030 which provides comprehensive clarifications regarding taxpayer compliance with pre-validation of electronic invoices under UBL Version 2.1. This Resolution revokes Resolution 0001/2019 with the purpose of describing in detail, the new invoicing requirements that were not sufficiently explained or that were scattered across several other […]
The Colombian Tax Administration (DIAN) issued Resolution 000020/2019 establishing the schedule for complying with the new pre-clearance e-invoicing requirements and for upgrading to UBL schema version 2.1. This new resolution clarifies the confusion generated by previous resolutions as to effective dates. The deadline is defined by two alternate criteria: a) The type of economic activity […]