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 resolutions and legal provisions. Some of the critical takeaways from this Resolution are as follows:

• Starting from the deadlines established in Resolution 000020/2019, taxpayers are granted two additional months to comply with the new UBL 2.1 format as well as the new pre-clearance requirement.
• It introduces the CUDE – a unique code to be included in credit and debit notes which relate the notes to their corresponding invoices
• It limits, until August 2020, the use of emails as a means of providing notice of a B2B electronic invoice. After August 2020, notification inter-operability should be server to server.
• The use of paper invoices is limited to situations where e-invoicing is not possible due to a situation completely beyond the control of the taxpayer.
• It establishes the mandatory habilitation of the taxpayer, that should be followed by a process of transmission, validation and notification of invoices.
• It provides specific definitions of the varying data elements of the electronic invoice and other fields that will be required under the new obligations.

Access the full text of the Resolution.

Author

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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