Colombia e-Invoicing Mandate
Clearance model · UBL 2.1 invoices validated by DIAN before delivery to the buyer
E-invoicing is mandatory in Colombia for effectively all taxpayers required to invoice, covering B2G, B2B and B2C, with the rollout completed in November 2020. Invoices are transmitted as UBL 2.1 XML to DIAN for prior validation before they can be delivered to the buyer. The system also covers electronic payroll, support documents and the electronic POS equivalent document.
| Status | Live |
|---|---|
| Legal basis | Estatuto Tributario Articles 616-1 (electronic invoicing system), 652, 652-1, 657 and 658 (penalties); Resolución DIAN 000042 of 2020; Resolución DIAN 000165 of 2023, as modified by Resolución DIAN 000202 of 2025 and compiled in Resolución Única DIAN 000227 of 2025. |
| Phase-in | 5 phases, 2019 to 2024 |
| Scope | B2G: Mandatory · B2B: Mandatory · B2C: Mandatory |
| Format | UBL 2.1 XML · DIAN technical annex for the electronic sales invoice, based on UBL 2.1 (Resolución 000165 of 2023 and successors) |
| Platform | DIAN free invoicing service or an authorised technology provider connected to DIAN web services · Clearance (DIAN prior validation before delivery) |
| Penalties | Article 652 of the Estatuto Tributario imposes a penalty of 1% of the value of operations invoiced without the required elements, capped at 950 UVT. |
Phase-in timeline
2019 to 2027- 2019Large taxpayers must issue electronic invoices with DIAN prior validationLarge taxpayers
- 2020Electronic invoicing becomes mandatory for effectively all taxpayers required to invoiceAll invoicing taxpayers
- 2021Electronic payroll document (nómina electrónica) rollout begins for the largest employersEmployers above the headcount thresholds set by DIAN
- 2023Resolución 000165 of 2023 consolidates the electronic invoicing system and sets the electronic POS equivalent document calendarAll invoicing taxpayers
- 2024Final stage of the electronic equivalent document calendar covers utility bills, transport tickets and public event tickets, after POS tickets went electronic between May and August 2024Remaining issuers of equivalent documentsToday
Mandate at a glance
Verified Jul 2026- B2G mandatory
- B2B mandatory
- B2C mandatory
- Non-residents: partially in scope
- UBL 2.1 XML
- DIAN technical annex for the electronic sales invoice, based on UBL 2.1 (Resolución 000165 of 2023 and successors)
- DIAN free invoicing service or an authorised technology provider connected to DIAN web services
- Real-time clearance
- 5 years
- Digital signature: required
- Storage: Any (with access)
- Article 652 of the Estatuto Tributario imposes a penalty of 1% of the value of operations invoiced without the required elements, capped at 950 UVT.
- Article 652-1 penalises failure to invoice, which can lead to closure or suspension of the commercial establishment under Articles 657 and 658.
- Costs, deductions and VAT credits cannot be supported without a DIAN-validated electronic invoice, support document or electronic equivalent document.
Full technical breakdown: Colombia guide on e-Invoice.app
Is e-invoicing mandatory in Colombia?
Yes. E-invoicing in Colombia is mandatory for B2G, B2B, B2C transactions. Colombia operates a clearance model via DIAN free invoicing service or an authorised technology provider connected to DIAN web services. Non-resident businesses are partially in scope (see the FAQ below).
What are the Colombia e-invoicing deadlines?
All phases of the Colombia mandate are already in force; no further deadlines are currently scheduled.
| Date | Scope | Obligation | Threshold |
|---|---|---|---|
B2B B2G | Large taxpayers must issue electronic invoices with DIAN prior validation | Large taxpayers | |
B2B B2C B2G | Electronic invoicing becomes mandatory for effectively all taxpayers required to invoice | All invoicing taxpayers | |
B2G | Electronic payroll document (nómina electrónica) rollout begins for the largest employers | Employers above the headcount thresholds set by DIAN | |
B2B B2C B2G | Resolución 000165 of 2023 consolidates the electronic invoicing system and sets the electronic POS equivalent document calendar | All invoicing taxpayers | |
B2C | Final stage of the electronic equivalent document calendar covers utility bills, transport tickets and public event tickets, after POS tickets went electronic between May and August 2024 | Remaining issuers of equivalent documents |
What format and platform does Colombia require?
Colombia requires e-invoices in UBL 2.1 XML (DIAN technical annex for the electronic sales invoice, based on UBL 2.1 (Resolución 000165 of 2023 and successors)), exchanged via DIAN free invoicing service or an authorised technology provider connected to DIAN web services on a real-time basis. Invoices must be retained for 5 years, with a qualified digital signature. For format specifications and implementation detail, see the full Colombia technical guide on e-Invoice.app.
What are the penalties in Colombia?
- Article 652 of the Estatuto Tributario imposes a penalty of 1% of the value of operations invoiced without the required elements, capped at 950 UVT.
- Article 652-1 penalises failure to invoice, which can lead to closure or suspension of the commercial establishment under Articles 657 and 658.
- Costs, deductions and VAT credits cannot be supported without a DIAN-validated electronic invoice, support document or electronic equivalent document.
What changed recently?
- The Ministry of Commerce published a draft decree clarifying that RADIAN registration is only mandatory for electronic invoices intended to circulate as negotiable instruments by endorsement; it remains a draft.
- DIAN Resolución 000227 compiled the electronic invoicing rules, including Resolución 000165 of 2023 as amended, into the single Resolución Única on tax, customs and exchange matters.
Need the full Colombia compliance detail?
This page is a high-level snapshot. For registration procedures, technical specifications, exemption rules and implementation guidance, see the detailed Colombia country guide on our partner site e-Invoice.app.
Colombia e-invoicing guide on e-Invoice.appColombia e-invoicing: frequently asked questions
What is RADIAN and when must an invoice be registered there?
RADIAN is DIAN's registry for electronic sales invoices that circulate as negotiable instruments (títulos valor). An assignment of the economic rights in an invoice is only effective once the transaction is registered in RADIAN. A draft decree circulated in early 2026 sought to clarify that registration is only required for invoices actually intended to circulate by endorsement, rather than for every invoice issued.
What is the documento soporte for purchases from non-obligated suppliers?
When a buyer purchases from a supplier that is not obliged to issue an electronic invoice, the buyer must generate an electronic support document (documento soporte) and transmit it to DIAN. Without it the buyer cannot claim the cost or deduction, and the same principle applies to purchases from non-resident suppliers.
How do the electronic payroll and electronic equivalent documents interact with the invoicing system?
Colombia's system has four mandatory strands: the electronic sales invoice, the electronic equivalent documents (including the POS ticket), electronic payroll and the support document for purchases from non-obligated suppliers. Each has its own transmission rules and validation flow. The document-by-document calendars, technical annex versions and event codes are covered in the detailed Colombia guide on e-Invoice.app.
More detailed questions? See the full Colombia guide on e-Invoice.app.
Sources
This page was verified against the following sources on 23 July 2026.
- Normativa del sistema de facturación electrónica (DIAN)
- Resolución 000227 del 23 de septiembre de 2025 (Resolución Única) (DIAN)
- Proyecto de decreto sobre la circulación de la factura electrónica como título valor y el RADIAN (Ministerio de Comercio, Industria y Turismo)
- Resolución 000202 de 2025 en Colombia: menos fricción para facturar (Sovos)
- Plazos para emitir facturas electrónicas en Colombia 2026 (Alegra)
- Electronic Invoicing in Colombia (EDICOM)
Follow e-Invoice.app on LinkedIn for e-invoicing mandate news and deadline alerts.
Latest Colombia VAT & e-invoicing news
Colombia gambling VAT halted after state of emergency suspended
Colombia’s Constitutional Court suspended the emergency decree that imposed a 19% VAT on online gambling, leaving operators subject only to the standard 15% GGR tax. The suspension, effective from 29 January 2026, will remain until the court’s plenary chamber issues a final decision. The 19% VAT, originally introduced in February 2025 on deposits, expired on 31 December 2025 before being shifted to GGR.
Colombia introduces emergency VAT measures following budget rejection
Colombia enacted Legislative Decree 1474 on 29 December 2025, raising VAT on alcoholic beverages to 19% from 5%, imposing 19% VAT on online gambling, and reducing the VAT‑free threshold for low‑value imports from USD 200 to USD 50. The decree also allocates 5% of the alcoholic beverage VAT to departments. These measures aim to stabilise public finances after the 2026 budget rejection.
Colombia Faces Rising Fuel and Goods Prices in 2026 as Inflation, Taxes, Wage Policies Bite Consumers
Colombia will impose a 10% VAT on gasoline and diesel from Jan 1 2026, alongside a 90‑peso per gallon gasoline and 99‑peso per gallon diesel price adjustment. The government also raised the minimum wage by 22.7% to 1.75 million pesos, while inflation is projected to stay above 4% by year‑end, prompting potential price‑control measures.
Colombia shifts online gambling VAT to GGR
Colombia’s government has shifted the 19% value‑added tax on online gambling from deposits to gross gaming revenue (GGR) for the 2026 fiscal year. The emergency decree, issued after the 2025 Financing Bill failed, re‑allocates the tax to GGR, reducing the effective burden on operators from up to 70% of real income to about 34% of gross revenue. The change is expected to fill a COP16.3 trillion budget gap for 2026 but may face legal challenges.
Other Americas mandates:BrazilCanadaChileDominican RepublicMexicoUnited States