E-invoicing mandate — Colombia
An invoice is only valid once the tax administration has accepted it — with a clearance number, a stamp or a code that nobody but the authority can issue. A format tool alone is not enough; access to the platform is required as well.
The stages over time
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1/1/2019
Colombia · between businesses in force unverified
Legal basis: DIAN, Resolución 000064 de 2019 · Last reviewed: 10/27/2026 -
11/1/2020
Colombia · between businesses in force unverified
The invoice is submitted to the tax authority for checking before delivery ("validación previa") and is only valid afterwards. Anyone using a private platform is bound to the same route. ⚠ Newly obliged parties have two months from the point the obligation arises.
Applies to natural persons with gross income from 3,500 tax units (UVT) in the previous or current year. ⚠ The general rule is: whoever is liable for VAT must invoice electronically.
Legal basis: DIAN, Resolución 000165 de 2023 (art. 616-1 Estatuto Tributario) · Last reviewed: 10/27/2026
Platforms and authorities
DIAN · Factura Electrónica de Venta · validación previa
What Invoiceflair can do — Colombia
Colombia: the engine currently carries no national format of its own. Validating, viewing and converting the European formats remains available — only a country-specific mandatory format is missing.
Stated limit: Invoiceflair creates, validates and reads formats. It is not a Peppol access point and not a clearing service — it does not perform transmission to an authority's platform.
Not legal or tax advice
This overview is a technical compilation of publicly available sources and is no substitute for legal, tax or business advice. Only the applicable legislation in its official wording governs; have your individual case assessed by your tax adviser or legal counsel. Despite careful maintenance, no warranty is given as to accuracy, completeness or currency. Administrator.at B2B GmbH accepts no liability for decisions based on this information.