Colombia e-invoicing CUFE, November 2020
Colombia e-invoicing CUFE, November 2020
The Ministry of Finance and Public Credit in Colombia has introduced several amendments
to the CUFE e-invoice rules. Notably, these changes mandate digital platforms to provide an
e-invoicing service for billing their clients. Additionally, further clarifications have been made
regarding the concept of “electronic equivalent documents” and the invoicing dates when e–
invoicing is not mandatory.
DIAN’s E-Invoicing Implementation in 2020
The National Directorate of Taxes and Customs in Colombia, also known as DIAN, initially
launched e-invoicing back in 2005. Then, in November 2019, it transitioned to a
comprehensive pre-clearance model similar to those in Brazil and Chile. However, due to
legal complications, the new system did not become operational until November 2020 for all
taxpayers.
Procedure for Generating an E-Invoice in Colombia
The supplier drafts an e-invoice using their accounting or ERP system.
The invoice, in XML format and signed with the CUFE signature, is sent to DIAN via their web
service. The invoice must contain the DIAN authorization number and its expiration date.
DIAN conducts basic invoice validation and certification.
The invoice is sent to the customer for review, and they can either accept or reject it.
The supplier receives an XML and PDF version of the accepted invoice (or a rejection note).
For customers who are unable to receive the invoice in electronic form, a QR Code is
provided on the invoice.
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