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History and mandatory status

Colombia started on 2015 developing the e-invoice and was able to learn from the experience of other countries. This allowed them to use UBL formats on their XML files, and make implementation much easier and cheaper than other countries.

E-invoice became mandatory on 2019.

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Regulatory authorities

DIAN = Dirección de impuestos y aduanas nacionales https://www.dian.gov.co

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Document types

• Factura electrónica (e-invoice)
• Nota de crédito (credit note)
• Nota de débito (debit note)
• Documento de soporte
• Nota de crédito a documento de soporte
• Documento equivalente POS
• Nota de crédito a documento equivalente

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Taxes

The main indirect tax in Colombia is the IVA (VAT) with different values but there is a series of other taxes like Impuesto al Consumo (IC) and local taxes like ICA.

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Local Requirements to operate

• Get a NIT tax id for the company issued by DIAN
• Login into DIAN website while having the e-invoice profile (responsabilidad) to operate
• Associate the operation mode as “provider” (proveedor) and choose “Plemsi”
• Generate “test set ID”
• Generate the RUT PDF form
• Generate authorizations for each document type you want to use (resoluciones). That will allow you a certain number of documents to be issued, so you will need to request them every a few months.
• Once we receive the test set id and RUT PDF, we will active your company within 1 to 2 business days.