DIAN (Colombia)

DIAN is Colombia's tax authority and the body that validates the country's electronic invoices.

Definition

DIAN (Dirección de Impuestos y Aduanas Nacionales) is Colombia's tax and customs administration. It runs the mandatory factura electrónica regime.

Invoices are issued as XML files compliant with UBL 2.1, electronically signed and then sent to DIAN for validation before or at the moment they are delivered to the customer.

The CUFE

Each validated invoice carries a CUFE (Código Único de Factura Electrónica), a unique control code computed from the document's key data (amounts, identifiers, date, technical key).

The CUFE guarantees the integrity and uniqueness of the invoice; it is typically reproduced as a QR code on the graphical representation given to the customer. Equivalent documents (such as notes) use analogous codes.

Good to know

The Colombian model is a clearance model: DIAN (or an authorised technology provider) validates the invoice, which only gains full fiscal value after acceptance.

Colombia is among the Latin American countries where e-invoicing has been broadly rolled out across taxable businesses.