Electronic Invoice: Bill presented to establish its obligation.

The Dian released the draft resolution through which it seeks to establish those obliged to invoice electronically and at the same time establish the calendar for its implementation.

On February 13, 2019, the Dian published for comments the draft resolution through which it establishes the calendar and the parties obliged to invoice that must start the implementation process of the electronic invoice during 2019. Among the subjects that would be obliged to issue electronic invoices are: those responsible for VAT, those responsible for the national consumption tax, taxpayers registered in the unified tax under the simple taxation regime, among others.

In addition, the implementation schedule would be established for obliged subjects according to the main economic activity registered in the Single Tax Registry -RUT.

The aforementioned entity will be receiving comments, observations and suggestions on the draft decree, until Saturday, February 23, 2019, through the following mailbox sd_fistrib_facturaelectronica@dian.gov.co

Source: Actualize