Deadlines for Colombia Pre-clearance E-invoicing Announced

Ramón Frias
April 3, 2019

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:

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.

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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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