Colombia requires everyone who must invoice to do so electronically. The DIAN validates each electronic invoice, debit note and credit note before it reaches the buyer, and the validated document with its receipt is what has tax effect.
This page summarises the DIAN's electronic invoicing pages, checked on 5 November 2026. It is not tax advice; your contador can tell you how the rules apply to you.
What applies to whom?
| Obligation | Who | From | Channel | Status | Source |
|---|---|---|---|---|---|
| Issue invoices electronically | Everyone obliged to invoice under article 615 of the Tax Statute, unless exempted by law | the source gives no start date | DIAN prior validation | in force | DIAN |
| Prior validation of invoices, debit and credit notes | Electronic invoicers | the source gives no start date | DIAN | in force | DIAN |
The DIAN lists, among others, those responsible for VAT and for the consumption tax, taxpayers under the SIMPLE regime, and some natural persons, such as those with more than one business establishment or who are customs users (DIAN, in Spanish). To invoice, you need a user account in the DIAN's online services, a valid electronic signature and an up-to-date RUT.
Colombia also has electronic support documents and electronic equivalent documents, each with its own calendar. This page does not cover them.
Which formats are used?
| Format | Used for | Notes |
|---|---|---|
| Electronic sales invoice, DIAN technical annex version 1.9 | invoices, debit and credit notes | the DIAN also publishes version 1.8 and a toolbox (DIAN) |
What can Klarbon do with Colombian invoices?
Klarbon does not read DIAN invoices today and does not send documents to the DIAN. If you also trade with Europe, you can open an e-invoice from a European customer or supplier for free.
Related
E-invoicing deadlines by country
| Country | Scope | Obligation | From | Who | Source |
|---|
Frequently asked questions
Is e-invoicing mandatory in Colombia?
Yes, for everyone who must invoice. According to the DIAN, if you are responsible for invoicing, you must do so electronically. The obligation to invoice comes from article 615 of the Tax Statute, developed by article 1.6.1.4.1 of Decree 1625 of 2016.
Who must invoice in Colombia?
Under article 615 of the Tax Statute, everyone who is a merchant, practises a liberal profession or provides related services, or sells agricultural or livestock produce, for each transaction, whether or not they pay the taxes the DIAN administers. Those exempted by an express legal provision are not obliged.
What is prior validation?
The DIAN checks each electronic invoice, debit note and credit note against the rules in its technical annex before it reaches the buyer. This takes a fraction of a second, and the document is delivered to the buyer with the validation receipt, which gives it tax effect.
Can I invoice electronically voluntarily?
Yes. If you have no obligation but want to issue electronic invoices, you follow the same process as an obliged issuer.
Sources
- DIAN, Do you have to invoice electronically? (in Spanish) micrositios.dian.gov.co
- DIAN, Obliged to invoice (in Spanish) dian.gov.co
- DIAN, Prior validation (in Spanish) micrositios.dian.gov.co
- DIAN, Technical documentation (in Spanish) micrositios.dian.gov.co