Colombia
E-invoicing schedule modification
The Dirección de Impuestos y Aduanas Nacionales (DIAN) has now extended the deadline for the adoption of electronic sales invoices and electronic equivalent documents by three months.
The revised deadlines are in line with the following:
- Annex v1.9: Extended from 2 February 2024 to 1 May 2024
- Annex v1.0: Extended from 1 May 2024 to 1 November 2024. There will be slight variances in the date depending on the type of electronic equivalent document.
The implementation schedule for electronic equivalent documents will vary, dependant on the taxpayer category.
Resolution 000008/2024 provides detailed timelines for the adoption of various electronic equivalent documents. In addition, the Resolution provides detailed information concerning taxpayers size and transaction types.