Electronic invoicing: Deadlines extended for the third time

Resolution 000064 of October 1, 2019 again modified the calendars for the start of the issuance of electronic invoicing contained in Resolution 000020 of the same year, which had been extended with Resolutions 000030 and 000058 of September 2019.

On October 1, 2019, the Dian issued its Resolution 000064 to extend again for the third time the schedules for the start of the issuance of electronic invoicing contained in Article 3 of Resolution 000020 of March 26, 2019.

After the changes introduced, the calendars for the start of the obligation to issue electronic invoicing with prior validation contained in Article 3 of Resolution 000020 of March this year present the following new features:

a. The calendar in numeral 1 of the new version of article 3 of Resolution 000020 of 2019, in which the date for the start of the obligation to invoice electronically is subdivided into 14 different groups, according to the economic activities of the taxpayers, remains the same that had been issued since March of this year. However, this time the regulation includes special clauses in which it was established that those in groups 1, 2, 3 and 4 will have three (3) additional months to the date indicated in the calendar to start with the issuance of electronic invoicing and those in groups 5 to 14 will have only two (2) additional months.

b. The calendar of numeral 2 of the new version of article 3 of Resolution 000020 of March 2019, in which the date for the beginning of the obligation to invoice electronically is not defined by the economic activity, but by some special characteristics that may apply to certain taxpayers, is no longer subdivided into four special groups, but into eight.

Among the new groups are group 4, made up of individuals or legal entities engaged in educational activities, group 5, made up of legal entities engaged in insurance and capitalization securities activities, and group 6, made up of notaries. In addition, the regulation includes some special paragraphs where it is established that those who belong to group 2 (large taxpayers) may have three (3) additional months to the date indicated in the calendar to start with the issuance of electronic invoicing; and that those who belong to groups 3 to 7 will have two additional months. In addition, in the case of those belonging to group 8, the new version of the regulation establishes that they will no longer have to start with electronic invoicing from the beginning of their operations. Now the rule tells them that they can start invoicing on paper, but after two months of starting their operations they will be obliged to invoice electronically.

Source: Actualícese