Colombia
Mandate Live Updated 2025-12-15
Baseline
DIAN Electronic Invoicing
Colombia mandates eInvoicing through DIAN with pre-validation before delivery to the buyer. All taxpayers must issue electronic invoices through authorized technology providers.
Key Dates
Nov 2020Mandatory for all taxpayers (phased completion)
Who is in scope
All income tax and VAT taxpayers.
Process
Seller generates UBL 2.1 invoice → submits to DIAN for validation → DIAN validates and returns CUFE (unique code) → seller delivers validated invoice to buyer → buyer has 3 days to accept/reject.
Official Sources
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