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Colombia's e-invoicing regulation timeline

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Executive summary

Colombia operates a mandatory e-invoicing through DIAN (Dirección de Impuestos y Aduanas Nacionales), the national tax and customs authority. The system uses a clearance model (also known as continuous transaction control or CTC), where each invoice must be submitted to DIAN, digitally signed, and validated in real time before it becomes legally valid. The Colombian e-invoicing system centers on FEV (Factura Electrónica de Venta), the official electronic invoice format used for B2B and B2G transactions. FEV has been mandatory for all B2B invoices since 2020 and uses the OASIS UBL format (UBL 2.1 DIAN schema). Since 2024, Documento Equivalente Electrónico has been required for B2C transactions, bringing retail and point-of-sale transactions under the electronic invoicing system as well. E-reporting in Colombia is fully integrated into the FEV system rather than being a separate process. Only upon validation is the invoice legally issued and reported to the tax authority, meaning issuing the FEV automatically fulfills reporting obligations without requiring separate periodic submissions. Invopop provides coverage for Colombian invoicing through the DIAN Colombia app, supporting FEV documents for B2B and B2G transactions. The platform also offers integrations with Stripe and Chargebee, enabling businesses to issue compliant invoices directly from their merchant or ERP platforms while automatically handling the complex DIAN authorization process.

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Invoicing in Colombia

Colombia’s official electronic invoice, FEV, is a fiscal and legal document that records the sale of goods or services in a digital format, with tax validity equivalent to a paper invoice.
ModelsB2B, B2G
FormatOASIS UBL (UBL 2.1 DIAN schema)
InfrastructureDIAN
ModelClearance continuous transaction control (CTC)
Scope & DeadlineSince 2020, all B2B invoices are required
AgencyDIAN
Invopop SupportDIAN Colombia App
https://assets.invopop.com/apps/dian-colombia/icon.svg

DIAN Colombia

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Historically, retailers issued paper POS receipts instead of full electronic invoices. Since 2024 DIAN requires these to be electronic as well — effectively bringing B2C transactions under the electronic invoicing system.
ModelsB2C
FormatOASIS UBL (UBL 2.1 DIAN schema)
InfrastructureDIAN
ModelClearance continuous transaction control (CTC)
Scope & DeadlineSince 2024 B2C invoices are required
AgencyDIAN
Invopop SupportNo, but you can issue equivalent FEV simplified invoices

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E-reporting

E-reporting is fully integrated into the Factura Electrónica de Venta (FEV) system rather than being a separate process. Under the clearance model, every electronic invoice is generated, digitally signed, transmitted, and validated by DIAN in real time, and only upon validation is it legally issued and simultaneously reported to the tax authority. This means there are no separate periodic submissions, issuing the FEV automatically fulfills reporting obligations.

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Regulation

  1. VAT (IVA: Impuesto sobre el Valor Añadido)
  • Standard: 19%
  • Reduced: 5%
  1. IC (Impuesto al Consumo)
  • From 4% to 16% depending on the product or service
  1. ICA (Impuesto de Industria y Comercio)
  2. INC (Impuesto Nacional al Consumo)
  3. ReteIVA (Retención en la fuente por el Impuesto al Valor Agregado)
  4. ReteICA (Retención en la fuente por el Impuesto de Industria y Comercio)
  5. Retefuente (Retención en la fuente por el Impuesto de la Renta)
GOBL supports these tax types in its Colombia tax regime.
Invoices must be archived for a minimum of five years in Colombia, starting from January 1 of the year following the document’s issuance or receipt. This requirement applies to both the issuer and the receiver, and it is crucial to store the original electronic invoice (XML format), digital signature, and validation response securely.
Colombia’s unique RADIAN system combines e-invoicing with the legal and financial framework of negotiable instruments, enabling immediate use of invoices for liquidity and credit operations. Upon buyer acceptance, the invoice can be registered in RADIAN, giving it the status of a “título valor electrónico”. This allows invoices to be factored (sold to a financial institution before due date), used as collateral for loans, or legally enforced for payment in a way similar to traditional paper invoices or promissory notes.

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