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Colombia has fully implemented mandatory e-invoicing to enhance tax transparency and streamline financial transactions. The country’s Factura Electrónica system integrates with the national tax authority, requiring real-time submission of invoices before they can be legally used.
e-invoicing is mandatory for businesses across all sectors, ensuring that transactions are recorded and validated to prevent fraud. The system helps businesses improve efficiency, reduce paperwork, and comply with tax reporting obligations.
Regulatory authority
The National Directorate of Taxes and Customs (DIAN) manages Colombia’s e-invoicing system and enforces compliance.
E-invoicing requirements
Since 2020, all businesses must issue electronic invoices for taxable transactions. The requirement applies to B2B, B2C, and B2G transactions.
Accepted invoice formats
Invoices must be issued in XML format following the Factura Electrónica standard.
Transmission channels
Invoices must be submitted through DIAN’s online system before being sent to customers.
Digital signatures
Digital signatures are required for authentication and fraud prevention.
Archiving requirements
Invoices must be archived for five years under Colombian tax laws.
How B2B e-invoicing works in Colombia
Businesses generate invoices in XML format and submit them for validation through DIAN’s system before issuing them to customers.
How B2G e-invoicing works in Colombia
Government suppliers must submit invoices through DIAN’s online platform, ensuring compliance with public procurement regulations.
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