Colombia’s National Tax and Customs Directorate (DIAN) has issued a draft resolution aimed at updating and expanding the electronic invoicing system on 9 July 2024. The proposed changes would amend Resolution 165 of 2023, focusing on electronic invoices and equivalent documents.
Key highlights include allowing businesses to issue electronic invoices for various transactions, such as POS system cash register tickets, transportation tickets, and public utility services. The deadline for implementing the equivalent document “Extract” has been extended to 1 November 2024.The original deadline for the implementation of the equivalent document “Extract” was 1 May 2024.
Additionally, for air transport tickets, a 48-hour window is established for generating and transmitting electronic validations. Physical tickets will be temporarily permitted for inter-municipal land passenger transport, with electronic validation required within 48 hours.
In regions with limited internet access, 143 municipalities are exempt from mandatory electronic invoicing, allowing for lithographic invoices instead. The proposal also clarifies that XML documents will hold legal value, with optional graphic representations in other languages.
These changes are expected to update compliance and improve the electronic invoicing system’s efficiency across various sectors.
