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eInvoicing 101
Table of
Contents
Executive Summary...................................................................... 3
Qualification Procedure............................................................. 6
Process Architecture................................................................... 7
Document Types............................................................................ 8
Today, Colombia is one of several countries to mandate electronic invoicing, a regulatory trend that
started in Latin America and is now sweeping across the globe.
When fully implemented, Colombia’s required documents
will tie together eInvoicing, receivables, payables, logistics
and libros (the sales and purchase ledger) for a holistic picture of
business transactions and tax liability.
1. Taxpayers that requested a range of numbers 2. Large taxpayers designated by the DIAN:
for electronic invoices from the DIAN: The DIAN enacted Resolution 000010/2018
According to Resolution 000072/2017, any to mandate those companies designated as
taxpayer that requested ranges of numbers for large taxpayers by the DIAN in the previous
electronic invoices during the last five years is year. These companies must begin complying
required to start issuing electronic invoices. with the eInvoice mandate by September
The effective date varies depending on the 1, 2018. Large taxpayers that also meet the
number of invoices issued per month. Those qualifications of Resolution 000072/2017
that issue 3 million invoices or less per month must follow the dates specified in that
are required to start invoicing electronically resolution, not the large taxpayer resolution.
by June 29, 2018. Those above that threshold
are required to start issuing and reporting All remaining taxpayers are required to comply with
electronic invoices by September 29, 2018. the eInvoicing mandate starting January 1, 2018.
• Step 1: Register as an entity authorized to issue electronic invoices via the DIAN website.
• Step 2: Indicate to the Electronic Invoice Computing Service of the DIAN whether they will be
invoicing directly or via a technological provider.
• Option 1: Invoicing directly: If this option is chosen, the taxpayer should inform the DIAN
of the software they will use for issuing electronic invoices and initiate tests to prove that
the software solution complies with the standards set by the DIAN. Once the tests are
completed successfully, the DIAN will provide corresponding approval. Only from that
moment is the taxpayer considered qualified to issue and receive electronic invoices.
Folio Authorization: The first step in Colombia’s e-Invoicing process, after be entitled as electronic
invoicer, is to request a folio range from the DIAN. This folio range is a set of sequential integers that should be
included on each e-Invoicing document. Once issued, the XML folio block includes the starting folio number,
the ending folio number and a private/public key pair to be used during the signing process as each number
from the range is applied to individual documents over time.
eInvoicing: As companies create fiscal documents needing government approval, the required fiscal
attributes are extracted from the ERP and packaged into the standard XML format, which is then submitted
to the DIAN via web services. These web services are available for sending, validating, updating and status
retrieval. Upon initial submission of e-Invoicing documents, a message token is returned, which can be used
as an identifier in subsequent events to query for processing status or to obtain the approval codes available
once final processing is complete. Structure or communication errors will be communicate after document
submission, business errors like invalid codes or sums can be reviewed in the DIAN website after the document
is received..
Verification: Buyers must acknowledge receipt of inbound documents, though the DIAN does not
specify a certain format for this verification process.
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Invoice Factura
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and configurations required by these constantly
changing regulations.
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