DIAN creates electronic sales invoice registry as a security
18 febrero 2021


On February 15, the National Tax and Customs Directorate (DIAN, in Spanish) issued a resolution governing the Register of the Electronic Sales Invoice as a Security (RADIAN, in Spanish) accompanied by the technical annex with instructions on registering electronic sales invoices. The measure lays out the conditions, terms, and technological mechanisms required to create, communicate, validate and receive these documents in electronic fashion, and is already in effect. 

This measure will allow invoicers to register new sales with the DIAN and includes changes of ownership of this type of document to foster greater confidence between the parties when performing transactions requiring immediate liquidity. The requirements to register an electronic invoice with the RADIAN include the need to notify the invoice expiry date, acknowledgement of receipt, the receipt for the provision of the good or service and the express, tacit acceptance, or claim brought against the invoice. 

The resolution also says that the following, including the DIAN Special Administrative Unit, will be considered users of the RADIAN: the electronic issuer or invoicer; the acquirer / debtor / acceptor; the legitimate holder or the legitimate holders of the electronic invoice; electronic trading systems; the client; the representative; the guarantor and technology providers. 


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