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Colombia
Latin AmericaMandatory
Colombia implements full B2B/B2C e-invoicing mandate via a central system managed by DIAN (Dirección de Impuestos y Aduanas Nacionales).
Legal Framework
Legal Basis
Regulated under Decreto 2242 de 2015 and DIAN regulations.
Key Regulations
- Full mandate: Phased for all taxpayers since 2019
- DIAN: Colombian tax and customs authority
- Factura Electrónica: Mandatory e-invoice
- Documento Soporte: Support document for non-vendor transactions
- CTC clearance model
Technical Requirements
Technical Requirements
Format
- UBL 2.1: DIAN-specific profile
- Structured e-invoice in XML format
Transmission
- Real-time transmission to DIAN platform via Web Service
- Clearance (approval) model
Signing
- Digital signature mandatory (PKCS#12)
- DIAN-approved certificate
Validation
- Automatic validation by DIAN
- CUFE (unique e-invoice code) generation
Document Types
- Factura Electrónica
- Nota Crédito
- Nota Débito
- Documento Soporte
Key Dates
2019-01-01
Mandatory for large enterprises
2020-11-01
Full mandate for all taxpayers
TaxTen Service
TaxTen provides e-invoicing services in UBL 2.1 format by integrating with Colombia's DIAN platform.
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