Electronic Invoicing in Colombia (Facturación Electrónica)

If your business is obligated to issue invoices under Colombian tax law — which includes virtually all businesses selling goods or providing taxable services — then yes, you must use the DIAN's electronic invoicing system. The only exceptions are taxpayers under the simplified regime (no responsables de IVA) who fall below revenue thresholds and are not required to invoice. However, even businesses that start below these thresholds may be required to transition to electronic invoicing as they grow. Our team can assess your specific obligation and help you implement the system correctly.

The DIAN maintains a list of authorized technology providers (proveedores tecnológicos) certified to generate and transmit electronic invoices. Providers vary in cost, features, integration capabilities, and level of support. The right choice depends on your business size, transaction volume, existing accounting software, and technical requirements. Switching providers later involves migration complexity, so the initial selection is important. Our lawyers can guide you through the provider evaluation process and ensure the chosen solution meets DIAN requirements.

Issuing paper invoices when you are required to use electronic invoicing constitutes a violation of DIAN regulations. Consequences include monetary penalties calculated as a percentage of the transactions improperly invoiced, potential temporary closure of your business establishment, and — critically — the inability for your buyers to use those invoices as tax deductions or IVA credits, which damages your commercial relationships. The DIAN actively monitors compliance and has increased enforcement actions in recent years. Contact us to transition your invoicing to compliance.

Nómina electrónica is the electronic payroll document that employers must transmit to the DIAN, detailing salary payments, deductions, social security contributions, and withholdings for each employee. This requirement applies to all employers in Colombia — including those with a single employee. The nómina electrónica must be transmitted monthly and serves as the supporting document for the deduction of payroll expenses in the employer's income tax return. Non-compliance means those payroll expenses cannot be deducted. Our team can help you implement nómina electrónica and ensure ongoing compliance.