On July 31, the National Tax and Customs Direction (DIAN, in Spanish) issued a resolution regulating the electronic signature used to certify operations carried out electronically. This measure modifies the provisions of Resolution 70 of 2016 regarding the implementation of digital signatures, how many subscribers are included, how the tool is generated and how long it is valid for, as well as the agreements required for its use. The regulation is already in force.

The resolution states that the DIAN will authorize the use of the Electronic Signature Instrument (IFE, in Spanish) in an entity’s electronic services to fulfill their obligations, operations and procedures carried out by individuals representing natural or legal persons, including those who are domiciled abroad. Likewise, this tool will be enabled for all persons who wish to file their tax returns and payment operations in a virtual way. 

In addition, it stipulates that users currently using the IFE and those who create it voluntarily as of the effective date of these regulations, must have previously accepted the F.E. Agreement (Electronic Signature Agreement) before being able to use this instrument to comply with all their obligations, procedures and operations as enshrined in the DIAN electronic systems.