Electronic billers: Aspects of compliance with your obligation

On the occasion of Resolution 000030 of April 29, 2019, and taking into account the upcoming deadlines for the implementation of electronic invoicing, below we will address some of the aspects that electronic billers must consider when complying with their obligation.

As we have already mentioned in previous editorials, the Dian, through Resolution 000030 of April 29, 2019, regulated the conditions, terms and technical and technological mechanisms for the implementation of electronic invoicing. At the same time, it established the enabling procedure to be followed by electronic billers in the Dian’s prior validation computer service, prior to the start of the formal issuance of the electronic invoice, for which the obliged to invoice must take into account the deadlines established in calendars 1 and 2 mentioned in article 3 of Resolution 000020 of March 26, 2019 and what is indicated in paragraph 3 of article 3 of Resolution 000030 of 2019, in which it is indicated that the obliged to invoice will have two additional months to such dates to start with the issuance of the respective invoices.

Thus, below, we will address some aspects of special relevance for electronic billers at the time of complying with their obligation and that they must also take into account when choosing the service through which they will issue the electronic invoice.

Options for implementing electronic invoicing

Those obliged to invoice electronically may choose to implement the electronic invoice mechanism through three options:

–Free solution: this is a free electronic sales invoice service provided by the Dian for electronic billers to carry out the generation, transmission, validation, issuance and reception of the electronic invoice; as well as the debit and credit notes, and other electronic documents derived from the electronic invoice.

–Directly: through a customized computer development, which may be executed with the help of a team of technical personnel, following the guidelines of the rules issued by the Dian. Another way in which this obligation can be fulfilled is through an accounting software that can be connected to the Dian.

–Technological supplier: legal entities authorized by the Dian to act as authorized technological suppliers for the provision of services related to electronic invoicing.

Authorization process for electronic invoicing

Once the electronic biller has selected the option through which the electronic invoicing process will begin, the following steps must be taken into account for the registration, approval and activation of the electronic invoicing software:

–Through the Dian portal, the electronic invoice software service must be accessed, using the usual user name and password.

–Next, you must select the option through which you are going to invoice electronically (free solution, directly or technological supplier). In addition, you must identify yourself as an obliged or anticipated electronic biller.

–Check the data registered so far and make sure that all the information is correct at each step of the registration and authorization process.

–Once the registration is active, you will have to carry out the enabling tests, for which you will be sent a test link adaptable to the particular business on which the invoicing will be applied.

–With the information provided in the registration, test invoices can be created with a digital signature certificate.

–If the software tests are satisfactory, it will be enabled for electronic invoicing.

–When the software is ready for the production of invoices through the supplier or the free solution you have selected, you will be able to start the firm process of electronic invoicing.

–The numbering ranges obtained must be associated to the numbering software, through the “associate prefixes” option.

–Finally, it will be able to start electronic invoicing.It is necessary to highlight that if the electronic invoicer decides to invoice directly, it must have an electronic invoicing software, a valid digital signature certificate and a web service that allows the transmission of electronic invoices to the Dian and the obtaining of the technical key of numbering ranges.

Source: Actualícese