Legal Bulletin



Electronic invoices are equivalent to traditional sales invoices

Electronic invoicing is currently being tried as a pilot program by some entities selected by DIAN, but in the future its use will be mandatory


In this Revenue Ruling No. 9332 of April 21st 2016, the Colombian Tax Authority— DIAN— refers to some important aspects that must be taken into account by those taxpayers who use electronic invoicing.

Firstly, DIAN indicates that for tax purposes, electronic invoices are equivalent to the traditional sales invoices issued in paper or by computer. Likewise, those taxpayers who implement this regulation should be aware of the clearance procedure established in Section 10 of Decree 2242, 2015, and shall meet the general requirements for traditional invoices set out in Section 617 of the Colombian Tax Code, such as including a consecutive numbering system authorized by DIAN.