Colombia Extends Deadline for Compliance with Pre-Validated E-Invoice

Ramón Frias
October 16, 2019

The Colombian tax administration (DIAN) has issued a new Resolution 0000064/2019 that basically extends by 2 to 3 months the deadline for complying with the new pre-validation system established by Resolution 000020/2019. Originally, Resolution 0000020 established two schedules of compliance: The first one classified the taxpayers into 14 groups, and established deadlines according to the economic activities under which the taxpayers were registered at the DIAN. These taxpayers were expected to be in full compliance between August 1, 2019 and August 1, 2020. The second schedule set the deadlines of compliance for other taxpayers based on parameters like the nature of the taxpayer (type of public entity, size of business, sole proprietorship, individuals), or whether the taxpayer was already required to comply with the electronic invoice mandate established in Colombia since 2018. Taxpayers under this second schedule were expected to comply between September 1, 2019 and August 3, 2020.

After the enactment of Resolution 0000064/2019, taxpayers classified under groups 1 through 4 of the first schedule of Resolution 0000020, and those that were already required to issue electronic invoices, will have three months counted from the deadline established on the corresponding schedule, to comply with the new pre-validated electronic invoicing mandate. All other taxpayers will have two additional months counted from the deadlines established on the schedule.

Another important change introduced by Resolution 0000064/2019 is that in the second schedule mentioned above, it introduces specific compliance deadlines for new subgroups of taxpayers not mentioned before. The only exception is for the taxpayers under the Simplified regime mentioned in Group 1 of the Schedule 2. Those taxpayers will be required to comply in the date set for them in that schedule. 

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Ramón 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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