Electronic invoicing: Obliged companies and voluntary adoption.

Companies in the agriculture, livestock, hunting, transportation and storage sectors, among others, should pay attention. The registration deadline for manufacturing industries, which will have to invoice electronically by October 1, 2019, will end on June 1.

From June 1, 2019, thousands of Colombian companies will have to compulsorily adopt electronic invoicing, according to the calendar established by the Dian. Said date becomes a maximum limit for their registration in the Invoice Computer Service and the companies included in these groups will have to start issuing electronic sales invoices before October 1, 2019.

Companies obliged to do so as from June 1, 2019

Alberto Redondo, Seres marketing director for Iberia and Latam states that June 1 is the registration deadline for another, more numerous group: manufacturing industries, which will have to start issuing electronic sales invoices before October 1, 2019.

This group includes those engaged in beverage and tobacco processing; wood processing and manufacture of wood and cork products, except furniture; manufacture of basketry and wickerwork; manufacture of paper, cardboard and paper and cardboard products; those engaged in printing activities and production of copies from original recordings; coking, manufacture of petroleum refining products and fuel blending activity; and those engaged in the manufacture of chemical substances and products.

It also affects companies manufacturing pharmaceutical products, medicinal chemicals and botanical products for pharmaceutical use; those manufacturing rubber and plastic products and other non-metallic mineral products; those manufacturing basic metallurgical products, fabricated metal products, except machinery and equipment; the manufacture of computer, electronic and optical products; and the manufacture of electrical appliances and equipment.

Similarly, it affects companies that manufacture machinery and equipment n.e.c.; motor vehicles, trailers and semi-trailers and types of transportation equipment; those that manufacture furniture, mattresses and bedsteads and other manufacturing industries, in addition to those engaged in the installation, maintenance and specialized repair of machinery and equipment.

“With these groups of new obligors, the Dian continues with firm steps the adoption of electronic invoicing in Colombia and, with it, the modernization of the country’s productive fabric, based on the digitalization of a key activity for any business: invoicing,” says Redondo.

Calendar

“The Dian calendar includes the 14 groups of obligated parties according to the main economic activity registered in the RUT, and 4 groups of obligated parties that do not attend to the ISIC economic activity.”

The Dian’s calendar includes the 14 groups of obligated taxpayers according to the main economic activity registered in the RUT, and 4 groups of obligated taxpayers that do not attend the ISIC economic activity. These obligated taxpayers will adapt to the obligation from May 1, 2019, until May 4, 2020.

Taxpayers that have opted for the unified tax under the simple taxation regime will have until August 31 of the current year to adopt the electronic invoice system.

They are saved from being penalized

From January 1, 2019 and until June 30, 2019, those who being obliged to issue electronic invoices fail to comply with this obligation will not be subject to the corresponding penalties and provided in the Tax Statute -ET-, as long as they comply with two conditions:

The first one, to issue invoice and/or equivalent and/or substitute documents in force, by traditional methods different from the electronic one. The second condition is to demonstrate that the reason for not issuing electronic invoices is due to a technological impediment or justified commercial inconvenience.

Voluntary adoption

Those who choose to implement the electronic sales invoice in advance of the mandatory schedules may do so from the moment the Dian makes available the electronic computer services for the prior validation of such type of invoice.

Likewise, parties not obliged to issue invoices or documents equivalent to invoices may also choose to issue electronic sales invoices voluntarily, as from the above mentioned date.

Source: Actualícese</p