On February 4, DIAN launched a public consultation on a draft resolution regulating the circulation of electronic invoices, as its competence in this area had been classified in the recently enacted Economic Growth Law. Interested parties have until February 14, 2020, to contribute, writing to [email protected] 

The regulations setting out the requirements for electronic invoices validated by DIAN before being sent to the customer are part of the transition away from using an electronic invoice model that did not need prior validation. It also foresees an electronic sales invoices implementation schedule for parties obligated according to their business activity. For financial services, the tentative consultation date set by DIAN is October 1, 2020.

In addition, the resolution states that purchasers may request a sales invoice when requesting tax reductions, costs and deductions from the State, depending on their business activity.