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 to the Colombian e-invoicing mandate who opt to issue an equivalent document, will be required to do so electronically. It also introduces the Technical Annex of the Equivalent Electronic Document version 1.0 (Anexo técnico del Documento Equivalente Electrónico).
Additionally, the draft regulates the electronic documents of the invoicing system (documentos electrónicos del sistema de facturación), which are documents that serve to exercise control by the tax and customs authority, to support tax or customs declarations and/or to support the procedures that are carried out before DIAN, with a schedule for implementation during the taxable years of 2023 and 2024.
Finally, Technical Annex version 1.9 of the electronic sales invoice (Anexo técnico de la Factura Electrónica de Venta) is proposed. According to the draft, the deadline for implementation of technical annex 1.9 will be of at least 3 months following its official publication.
Comments to the proposed legislation may be sent to DIAN until 28 Aug 2022, via the email: piloto_sistema_facturacion@dian.gov.co
