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:

  1. 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.
  2. 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.

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