Taxpayers selected to invoice electronically
DIAN determined the taxpayers that must invoice electronically from April 2nd 2018
By means of Resolution No. 000072 of 2017, the Colombian Tax Authority established the criteria taxpayers must met to issue electronic invoices in accordance with the provisions of Decree 2242 of 2015, as from April 2nd 2018 (case by case).
In accordance with the Resolution, all taxpayers who, on January 2nd 2018 and during the five (5) years to prior to that date, have requested numbering ranges for the electronic invoice, must comply with the obligation to issue an electronic invoice (if additional requirements set-forth in section 1 of Resolution are met).
The numeration of the billing granted for the electronic invoice will lose its validity on December 31st 2017, without an administrative act that declares it, or before, in case the taxpayer requests its disablement.