On March 17, the National Tax and Customs Direction (DIAN, for its acronym in Spanish) opened a public consultation on a draft resolution to regulate invoicing systems and the registration of electronic invoices on national territory. This document represents the last stage in the process to regulate Articles 18 and 20 of the Economic Growth Law (Law 2010 of 2019), passed in December 2019. Those interested in sending their comments have until March 25, 2020, and may write to [email protected].

On March 5, the Ministry of Finance published a decree to permit electronic invoicing at national level. The DIAN’s draft resolution, which goes in the same direction, adds greater detail regarding definitions and requirements for sales invoices and equivalent documents. It also presents an implementation schedule for electronic invoicing at national level, including technical guidelines for invoicing systems and specifications for the consecutive numbering system. 

The text under consultation establishes that those obliged to issue sales invoices or their equivalent will be responsible for paying national consumption tax, while taxpayers registered under the SIMPLE tax regime must pay the unified tax. Entities not obliged to issue sales invoices and/or equivalent documents include banks, financial corporations, financing companies, credit unions and service providers from abroad who have no tax residence in Colombia and provide electronic or digital services.