Colombia Officially Adopts eInvoicing Mandate with Accelerated Effective Date

The Colombian Tax Administration (DIAN) definitively declared its intention to impose a wide-ranging eInvoicing mandate via the issuance of Resolution 000010/2018. In summary, the resolution requires large taxpayers to issue and report electronic invoices by September 1, 2018, with an effective date substantially sooner than expected.

This resolution comes as no surprise as the DIAN issued a draft resolution with substantially similar requirements in late 2017, but the speed at which Colombia has elected to move towards adoption is striking. In sum, the final resolution removed two phased deadlines for compliance based on invoice volumes. Now, all businesses will be required to complying by September 1, 2018.

If you are looking for a copy of the resolution, it may not be easy to find as Colombia appears to have elected a path of selective distribution. However, Sovos expects the resolution to be widely available in short order.


Ramon 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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