On April 8, the Directorate of National Taxes and Customs (DIAN) published a draft resolution specifying the necessary requirements for the issuance of electronic sales invoices. The DIAN will receive comments via email [email protected] up to an including April 17. The final version of the resolution is expected to be published in the days following that date.
The draft establishes that electronic billers must obtain authorization through DIAN’s electronic validation service. To do so, they must enter their data as a biller -including corporate name and Tax Identification Number- as well as the type of software they will use to issue their electronic invoices. The authorization by DIAN will allow the biller to issue a Single Electronic Invoice Code (CUFE), which must be included in the bill and displayed graphically including through a QR code.
Among the data required at the time of issuing electronic sales invoices, the following stand out: express denomination as that of an electronic sales invoice; corporate name and Tax Identification Number of both the seller and the buyer; form and means of payment; the CUFE; the digital or electronic signature of the electronic invoicer, and the type of Sales Tax (VAT) withholder.