A Colombian electronic invoice is UBL 2.1 XML following DIAN's Technical Annex 1.9, adopted by Resolution 000165 of 2023. It is signed with XAdES-EPES, identified by a SHA-384 code called the CUFE, and validated by DIAN before it reaches the buyer. Receipt, acceptance and claims are recorded as ApplicationResponse events. Klarbon support is planned, not available yet.
What is in a DIAN electronic invoice?
| Property | Value |
|---|---|
| Syntax | UBL 2.1, roots Invoice, CreditNote and DebitNote |
| Rules | Technical Annex 1.9, Resolution 000165 of 1 November 2023 |
| Signature | XMLDSig enveloped, XAdES-EPES |
| Invoice code | CUFE, SHA-384, in cbc:UUID with scheme CUFE-SHA384 |
| Validation | by DIAN before delivery (validación previa) |
| Delivery | AttachedDocument holding the invoice and DIAN's response |
| QR code | link to the DIAN catalogue with the CUFE |
| Event code | ApplicationResponse event |
|---|---|
| 030 | acknowledgement of receipt of the invoice |
| 031 | claim against the invoice |
| 032 | receipt of the goods or service |
| 033 | express acceptance |
| 034 | tacit acceptance |
DIAN publishes the annex and its toolbox (Technical Annex 1.9, documentation). Resolution 000165 adopts version 1.9 (Resolution 000165).
DIAN invoice or Peppol invoice?
| DIAN invoice | Peppol BIS Billing | |
|---|---|---|
| Syntax | UBL 2.1 | UBL 2.1 |
| Data model | DIAN Technical Annex | EN 16931 |
| Tax authority | validates each invoice first | not involved in delivery |
| Signature | XAdES-EPES required | no issuer signature required by BIS |
Both use UBL, but the fields, codes and rules differ, so a DIAN invoice does not pass Peppol checks.
What does Klarbon do with DIAN invoices?
Opening and checking it is planned, not available yet. Klarbon does not sign or submit invoices to DIAN. Klarbon opens supported UBL 2.1 invoices; see the invoice viewer.
Related
Frequently asked questions
What is a DIAN electronic invoice?
The Colombian electronic sales invoice (factura electrónica de venta) regulated by the tax and customs authority DIAN. It is UBL 2.1 XML that follows DIAN's Technical Annex, carries a digital signature and is validated by DIAN before it is delivered to the buyer.
What is the CUFE?
The Código Único de Factura Electrónica, the unique code of each invoice. It is a SHA-384 hash over invoice fields such as number, date, amounts, taxes and the parties' tax numbers, and appears in the XML and in the QR code.
Which version of the Technical Annex applies?
Version 1.9, adopted by DIAN Resolution 000165 of 1 November 2023. The same resolution issued Technical Annex 1.0 for electronic equivalent documents such as POS tickets.
What is prior validation?
DIAN validates each invoice before it is delivered to the buyer (validación previa). In the normal prior-validation flow, the response is sent with the invoice in an AttachedDocument container. The resolution also provides procedures for technological contingencies.
Sources
- DIAN, electronic invoicing (in Spanish) dian.gov.co
- DIAN, Technical Annex for the electronic sales invoice, version 1.9 (PDF, in Spanish) dian.gov.co
- DIAN, Resolution 000165 of 1 November 2023 (in Spanish) normograma.dian.gov.co
- DIAN, technical documentation (in Spanish) micrositios.dian.gov.co
- OpenPeppol, Peppol BIS Billing 3.0 docs.peppol.eu