Resolution 000015 of the National Tax and Customs Directorate (DIAN) governs the registration of electronic sales invoices as a security. In Colombia, invoice commercialization will be subject to registration on the RADIAN platform. Users will be able to consult and track documents using the system. This electronic system enables the review and tracking of documents that comply with tax and business regulations.
The DIAN has released a draft of technical appendix RADIAN 1.1, which includes changes to the electronic invoice validation process. It’s worth noting that the draft specifies that the changes outlined in the new technical appendix RADIAN 1.1, as well as the implementation of the “Receipt Acknowledgement” of the invoice and the good/service, must be completed within three months after the formal resolution’s publication. A deadline has been set for firms and taxpayers to be able to use the DIAN’s official and required invoice management platform in Colombia.
Effective date: March 2022