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.
