DIAN has upgraded the electronic bill in the main news of Colombia Radio Santa Fe 1070 am

In order to provide a system that optimizes processes and at the same time simplifies them and becomes more agile, the National Tax and Customs Directorate – DIAN – advances improvements in the implementation of e-invoicing in the country, both in its current phase, as in next.

Implementation times

As stated by José Andrés, Romero Tarazona, the general manager of the entity, as of 1 December this year, large taxpayers have to bill electronically in the current phase. However, it was established that the companies in this group which justified technical or commercial difficulties would be able to normalize their maximum revenue by 1 January 2019.

It is important to note that the aforementioned 1 January 2019 applies only to large taxpayers. Individuals and companies not belonging to this group should begin to invoice electronically in the second phase of the project and progressively in 2019, depending on their economic activity; for which DIAN will set up a program.

Validate invoices

The executive explained that at the current project implementation phase, the electronic invoice is verified by DIAN after it is generated, and that one of the improvements will be that, in the second phase, validation will be earlier, in real time and performed exclusively by Entity, with the possibility of subsequent validation in case of emergency because of the technological difficulties that can be attributed to the DIAN.

"This, in addition to rationalizing the process, means cost savings for companies by not having to go to a third party for invoice validation activity," added the entity's general manager.

Large taxpayers and other debtors who have already been selected to billable electronically, as well as those who have voluntarily initiated electronic invoicing with the current system of subsequent verification, will have a reasonable transition period to migrate to the second phase , which includes the previous validation module.

It is important to show that these developments will be compatible with the systems that companies and technology providers have already acquired.

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