‘Large taxpayers’ selected to issue electronic invoices
Persons qualifying as ‘large taxpayers’ shall issue electronic invoices starting from June 1st 2018
By means of its Resolution 010 of 2018, the Colombian Tax Authority –DIAN, selected the taxpayers and withholding agents qualified as large taxpayers, to implement electronic invoicing systems starting from June 1st, 2018. The due date for complying with this obligation is September 1st, 2018. From this date onwards, large taxpayers will be required to follow the electronic invoicing standards set forth by Decree 2242 of 2015.
In the meantime, large taxpayers can continue to use the traditional invoicing methods permitted by the law, until the procedures for the implementation of the electronic invoices are duly implemented.