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E-Invoicing & ViDA Mandate Tracker
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CO
Colombia e-invoicing
Americas · Clearance (DIAN validation)
Last updated September 21, 2026
A stable, universal clearance regime. The rulebook – Res. 000165/2023 with its technical annexes, as amended by Res. 000202/2025 – was compiled into a single Resolución 000227/2025 in September 2025. No new mandate dates are pending; draft changes around the RADIAN registry for negotiable invoices are in circulation without binding dates.
Live now
Applies to
B2B, B2C, B2G
November 1, 2020
Next phase deadline
All taxpayers on DIAN clearance since 2020
Does this apply to me?
Two questions. The fixed-establishment rule is where most foreign businesses get it wrong.
Roughly how big is the business?
Is your business established in Colombia – a company, branch, or fixed establishment there?
Not in scope for Colombia
With no establishment and no RUT registration, DIAN clearance does not reach you – imports are documented on the buyer's side. Revisit if you set up locally or register for the simplified digital-services VAT regime (which itself carries no invoicing mandate).
Registered without establishment – usually outside
Non-resident digital-service providers registered for Colombian VAT declare through the simplified regime and are not electronic-invoicing obliged – the mandate attaches to invoice-obliged taxpayers in the RUT. A full local registration with invoicing obligations changes that. Confirm which register you are actually in.
In scope – equivalent documents included
Small businesses invoice through the DIAN's free facturador or a technology provider. Since 2024 the electronic equivalent documents matter too – if you sell through a POS, those tickets are electronic documents with their own rules, and buyer data minimums apply under Res. 000202/2025.
In scope – clearance is routine, watch RADIAN
You have cleared invoices through the DIAN since 2020. Nothing new is dated – the compiled Res. 000227/2025 is the rulebook – but if you factor or trade receivables, keep an eye on the draft RADIAN registration changes in circulation.
Phases & who's affected when
A single date hides the rollout. Here's the full sequence.
1 November 2020
All invoice-obliged taxpayers
Universal DIAN clearance completed its phased rollout (Res. 000042/2020 under Ley 2155 lineage).
Done
2024
POS, utilities, transport – equivalent documents
Electronic equivalent documents phased in through 2024 (deadlines set by Res. 000165/2023 as amended).
Done
23 September 2025
Everyone – compiled rulebook
Resolución 000227/2025 compiles the invoicing rules into a single resolution; buyer-data minimums and DIAN lookup service per Res. 000202/2025 already in force.
Done
The technical facts
The standards, scope and dates that define the mandate – at a glance.
Transaction scope
B2B, B2C, B2G
Model
Clearance (DIAN validation)
Formats
UBL 2.1 XML (DIAN profile with CUFE)
Region
Americas
STATUS
Live now
Scope
Universal for invoice-obliged taxpayers since November 2020. Each UBL 2.1 XML is validated by the DIAN in seconds (CUFE hash, QR code, 48-hour contingency window). Electronic equivalent documents – POS tickets, utilities, transport, tolls – were phased in during 2024.
Penalties & grace period
Estatuto Tributario art. 652: 1% of the value of the operations (capped at 950 UVT) for invoices issued without required details. Failure to invoice at all is sanctioned with closure of the establishment for at least 3 days (arts. 652-1 and 657).
Sources
Official sources checked on 21 September 2026:
Frequently asked questions
What is the e-invoicing mandate in Colombia?
A stable, universal clearance regime. The rulebook – Res. 000165/2023 with its technical annexes, as amended by Res. 000202/2025 – was compiled into a single Resolución 000227/2025 in September 2025. No new mandate dates are pending; draft changes around the RADIAN registry for negotiable invoices are in circulation without binding dates.
When does e-invoicing become mandatory in Colombia?
Status: Live now. Next key date: All taxpayers on DIAN clearance since 2020 (November 1, 2020).
Who has to comply with e-invoicing in Colombia?
Universal for invoice-obliged taxpayers since November 2020. Each UBL 2.1 XML is validated by the DIAN in seconds (CUFE hash, QR code, 48-hour contingency window). Electronic equivalent documents – POS tickets, utilities, transport, tolls – were phased in during 2024.
Which e-invoice format is required in Colombia?
UBL 2.1 XML (DIAN profile with CUFE). Model: Clearance (DIAN validation).
What are the penalties for non-compliance in Colombia?
Estatuto Tributario art. 652: 1% of the value of the operations (capped at 950 UVT) for invoices issued without required details. Failure to invoice at all is sanctioned with closure of the establishment for at least 3 days (arts. 652-1 and 657).
Latest e-invoicing coverage – Colombia
News, guides and rulings tagged for this country.
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