Modelo de facturación electrónica:
  • Pre-clearance
Formato de archivo obligatorio:
  • UBL 2.1 CO
Requisitos de empresa a gobierno:
  • DIAN
Requisitos de archivado:
  • 5 Year Period
Firma electrónica:
  • Mandatory

Resumen

Conocer todos los aspectos del cumplimiento fiscal global es complejo y requiere muchos recursos. Cada país tiene un conjunto estipulado de requisitos de facturación electrónica específicos y en constante evolución.

El incumplimiento, intencionado o no, puede dar lugar a importantes sanciones económicas, a la interrupción de la actividad empresarial y a daños en la reputación.

Actualizaciones

09.12.22

  • Actualizaciones de los países
Proposed tax reform changes A new government took place in Colombia from August 2022 and perhaps inevitably, taxation will feature heavily in the proposed new agenda.  The new government has already touted several new fiscal-related proposals.   In 2021, Colombians were able to enjoy a ‘three-day holiday’ from VAT, where certain products were exempt from VAT. However, a repeat appears to be under threat from the new government as it looks to abolish the three-day reprieve.  Amongst others, more social fiscal measures are proposed, including establishing a new tax for sugary drinks and certain processed foods; an increase in carbon tax emissions and the establishment of new environmental taxes, serving a distinctly new societal agenda.  Tungsten Network is monitoring developments in Latin America and is committed to cascading meaningful e-invoicing developments in the country. 

06.03.21

  • Información de la normativa
Digital Signature and New Technical Rules

Columbia has now adopted the mandatory inclusion of electronic signatures in invoices. This mechanism has always been in place but has only recently become mandatory.

This will help to ensure the authenticity, integrity and non-repudiation of the invoice.

The requirement to include the registered address for foreign sales has been annulled.

Furthermore, the “Supporting Document 1.0 Technical Annex” has been introduced for Colombian taxpayers making purchases from suppliers that are not obliged to issue invoices. In order to support costs incurred or expenses with such suppliers, the purchaser must support ‘electronic’ supporting documentation i.e. an electronic invoice or equivalent documents, for validation by the National Tax and Customs Directorate (DIAN). This allows the transactions to be tracked and costs, deductions and deductible taxes to be monitored.

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