Regulatory Analysis

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Posted 1 month ago by Ramón Frias
Mandatory Switch to UBL 2.1 in Colombia Delayed But Coming Up Fast

[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 […]

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Posted 4 months ago by Ramón Frias
Colombia Postpones and Clarifies Electronic Invoicing Mandate

[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 […]

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Posted 5 months ago by Ramón Frias
Deadlines for Colombia Pre-clearance E-invoicing Announced

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 […]

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