COLOMBIA-DIAN-V2

Colombia DIAN e-invoice + Resolution 165 2023.

Definition

DIAN Factura Electronica framework: UBL 2.1 Colombia customised, FE Firma Electronica digital signature, CUFE (Codigo Unico Factura Electronica) generated by DIAN. Resolucion 000042/2020 main framework. Resolucion 000012/2021 DSA Documento Soporte Adquisiciones (foreign supplier invoices). Resolucion 000165/2023 major: POS Electronico (POS interconnected DIAN), Nota de Ajuste (correction without cancelling), RADIAN (Registro Adquisiciones Internacionales new process), eFactura crypto compliance (virtual transactions). IVA 19% standard, INC Impuesto Nacional Consumo 8% certain services.

Origin

DIAN Colombia founded 1991 merger DIN + DAN ; Factura Electronica pilot 2014 ; 100% mandate 2020 ; Resolucion 165/2023 adjustments ; ~600000 issuing enterprises.

Example in context

Ecopetrol (Colombia oil) issues B2B invoices via DIAN Factura Electronica: UBL 2.1 Colombia, FE Firma Electronica signature, CUFE generated DIAN ~3 sec, IVA 19% domestic + 0% oil exports ; SAP ERP integration.

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