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Colombia's e-invoicing regulation timeline

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Executive summary

Colombia operates a mandatory e-invoicing system through DIAN (Dirección de Impuestos y Aduanas Nacionales), the national tax and customs authority. The system uses a clearance model (also known as continuous transaction control or CTC), where each invoice must be submitted to DIAN, digitally signed, and validated in real time before it becomes legally valid. The Colombian e-invoicing system centers on FEV (Factura Electrónica de Venta), the official electronic invoice format used for B2B and B2G transactions. FEV has been mandatory for all B2B invoices since 2020 and uses the OASIS UBL format (UBL 2.1 DIAN schema). Since 2024, Documento Equivalente Electrónico has been required for B2C transactions, bringing retail and point-of-sale transactions under the electronic invoicing system as well. E-reporting in Colombia is fully integrated into the FEV system — see E-reporting below. Invopop provides coverage for Colombian invoicing through the DIAN Colombia app, supporting FEV documents for B2B and B2G transactions. The platform also offers integrations with Stripe and Chargebee, enabling businesses to issue compliant invoices directly from their merchant or ERP platforms while automatically handling the complex DIAN authorization process.

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Invoicing in Colombia

Colombia’s official electronic invoice, FEV, is a fiscal and legal document that records the sale of goods or services in a digital format, with tax validity equivalent to a paper invoice.

DIAN Colombia

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Historically, retailers issued paper POS receipts instead of full electronic invoices. Since 2024 DIAN requires these to be electronic as well — effectively bringing B2C transactions under the electronic invoicing system.

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E-reporting

E-reporting is fully integrated into the Factura Electrónica de Venta (FEV) system rather than being a separate process. Under the clearance model, every electronic invoice is generated, digitally signed, transmitted, and validated by DIAN in real time, and only upon validation is it legally issued and simultaneously reported to the tax authority. This means there are no separate periodic submissions, issuing the FEV automatically fulfills reporting obligations.

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Regulation

  1. VAT (IVA: Impuesto sobre el Valor Añadido)
  • Standard: 19%
  • Reduced: 5%
  1. IC (Impuesto al Consumo)
  • From 4% to 16% depending on the product or service
  1. ICA (Impuesto de Industria y Comercio)
  2. INC (Impuesto Nacional al Consumo)
  3. ReteIVA (Retención en la fuente por el Impuesto al Valor Agregado)
  4. ReteICA (Retención en la fuente por el Impuesto de Industria y Comercio)
  5. Retefuente (Retención en la fuente por el Impuesto de la Renta)
GOBL supports these tax types in its Colombia tax regime.
Invoices must be archived for a minimum of five years in Colombia, starting from January 1 of the year following the document’s issuance or receipt. This requirement applies to both the issuer and the receiver, and it is crucial to store the original electronic invoice (XML format), digital signature, and validation response securely.
Colombia’s unique RADIAN system combines e-invoicing with the legal and financial framework of negotiable instruments, enabling immediate use of invoices for liquidity and credit operations. Upon buyer acceptance, the invoice can be registered in RADIAN, giving it the status of a “título valor electrónico”. This allows invoices to be factored (sold to a financial institution before due date), used as collateral for loans, or legally enforced for payment in a way similar to traditional paper invoices or promissory notes.

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Compliance questions

All businesses selling goods or services in Colombia. The FEV (Factura Electrónica de Venta) has been mandatory for B2B and B2G invoices since 2020, and since 2024 B2C transactions must be documented with the Documento Equivalente Electrónico, bringing retail and point-of-sale receipts under the electronic system as well.
OASIS UBL 2.1 following the DIAN schema. Colombia operates a clearance model (continuous transaction control): each invoice is digitally signed, submitted to the DIAN, and validated in real time. On validation, the invoice receives a CUFE (Código Único de Factura Electrónica) that makes it legally valid.
No. E-reporting is fully integrated into the FEV clearance flow — an invoice is reported to the tax authority at the moment the DIAN validates it. There are no separate periodic invoice submissions.
A minimum of five years, counted from January 1 of the year following issuance or receipt. The obligation applies to both the issuer and the receiver, and covers the original XML, its digital signature, and the DIAN validation response.
RADIAN is the DIAN registry that turns validated invoices into negotiable instruments. Once the buyer accepts an invoice, it can be registered in RADIAN as a “título valor electrónico”, allowing it to be factored, used as loan collateral, or legally enforced for payment.
Not currently. For B2C transactions you can issue equivalent simplified FEV invoices instead, which are fully supported through the DIAN Colombia app.
More available in our Colombia FAQ section

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