Resolution 000002 of January 3, 2019 establishes that, for now, those obliged to invoice electronically will be only those who were large taxpayers on February 6, 2018, as well as those who during the last 6 years used the electronic invoicing of Decree 1929 of May 2007. The Dian, in order to comply with the … Read more
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 … Read more
Through Resolution 000020 issued on March 26, 2019, the Dian indicated new parties obliged to issue electronic sales invoices with prior validation and, at the same time, established the calendar with the phases and dates in which its implementation will begin. As mentioned in a previous editorial, on February 19, 2019, the Dian released a … Read more
By May 2020 all companies in Colombia must have electronic invoices or face penalties. On May 2 begins the massification of electronic invoicing in Colombia, which aims to achieve that half a million small and medium-sized companies change paper invoices for digital files in the coming months. The first sector in the Dian’s queue is … Read more
Through Resolution 000022 of 2019 the DIAN establishes that users may request the issuance of the electronic signature instrument virtually. The Dian perceived the need to optimize the electronic signature issuance service, facilitating the acceptance of the agreement on the use of the electronic signature instrument, through self-management mechanisms in the electronic computer services available … Read more
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 … Read more
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 … Read more
The Dian presented a draft resolution with which the maximum date of issuance of the electronic invoice by group 1 would be modified. The Dian would extend the starting calendar for the implementation of electronic invoicing of sales for this year for group 1 of numeral 2 included in Resolution 000020 of March 26, 2019. … Read more
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 … Read more
Individuals who carry out VAT taxed operations and remain in the ordinary regime will be exempted from invoicing, if they meet the requirements to operate as not responsible for VAT. If they are transferred to SIMPLE they will be obliged to invoice electronically. Individuals when carrying out VAT taxable operations in Colombia, will have to … Read more
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