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).

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.

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.

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.