The Colombian Tax Administration published on the 1st of November the Resolution DIAN 000165 which regulates the electronic invoicing system in Colombia and repeals the Resolution DIAN 000042 of 2020.
It should be considered that events and administrative processes that occurred during the validity of Resolution DIAN 00042 will continue to be governed by the same.
Article 23 of Resolution 000165 establishes the dates on which the equivalent document must be implemented electronically. The following are the deadlines for transmission:
- Tickets of cash register machines with P.O.S. system (Point of Sale System):
Quality of the taxpayer Deadline for implementation Large taxpayers. February 3, 2024 Income taxpayers that do not have the status of Large Taxpayers. March 1, 2024 Non-income taxpayers. April 1, 2024 Entities that are not part of any of the groups above. - Other equivalent documents:
Electronic equivalent document Deadline for implementation Household utilities. May 1st, 2024 Passenger transportation ticket. The extract. Passenger air transportation ticket. June 1st, 2024 The ballot, fraction, form, cardboard, ticket or instrument in games of chance other than localized games. The document in localized sets. The document issued for toll collection. July 1st, 2024 The transaction settlement voucher issued by the Stock Exchange. The trading document of the agricultural and other commodities exchange. The admission ticket to public performances of the performing arts and other public shows. August 1st, 2024 The movies ticket.
Taxpayers that implement in advance must have the availability of the application within the invoicing system and manage the authorization with the Tax Administration.
Do you need help in Colombia?
Auxadi can become your ideal partner in Colombia. We offer a one stop shop value added outsourcing services in the areas of accounting and reporting, tax compliance, payroll management and representation services, among others.
Local Knowledge – International Coverage
Founded in 1979, Auxadi is a family-owned business working for multinational corporations, private equity funds and real estate funds. It’s the leading firm in international accounting, tax compliance and payroll services management connecting Europe and the Americas with the rest of the world, offering services in 50 countries. Its client list includes many of the top 100 PERE companies. Headquartered in Madrid, with offices in US and further 22 international subsidiaries, Auxadi serves 1,500+ SPVs across 50 jurisdictions.
All information contained in this publication is up to date on 2023. This content has been prepared for general guidance on matters of interest only, and does not constitute professional advice. You should not act upon the information contained in this chart without obtaining specific professional advice.No representation or warranty (express or implied) is given as to the accuracy or completeness of the information contained in this content, and, to the extent permitted by law, AUXADI does not accept or assume any liability, responsibility or duty of care for any consequences of you or anyone else acting, or refraining to act, in reliance on the information contained in this chart or for any decision based on it.