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 of the business (taxpayers are divided in 14 groups assigned by the DIAN) or b) when they were required to start invoicing electronically under the existing system – which are mostly large taxpayers, as deemed by the DIAN
For “large taxpayers” the deadline to inform the invoicing solution they will use for compliance, is May 31, 2019, while the deadline to start issuing pre-cleared invoices, will be September 2, 2019.
For those taxpayers defined by economic activity, the relevant deadlines are detailed in the Resolution which can be found at the following link: https://www.dian.gov.co/normatividad/Normatividad/Resolucion%20000020%20de%2026-03-2019.pdf.
By way of a refresher, under Colombia’s current system, taxpayers have 48 hours from invoice issuance to report to the DIAN. Under this new model taxpayers will be required to pre-validate sales invoices prior to issuance and before the goods are ever shipped.