Major taxpayers obliged to issue electronic invoices
Tax Colombia Alert 2-2018
A new ruling by the DIAN, no. 010 dated February 6, 2018, requires major taxpayers - i.e. those classed as such pursuant to ruling no. 076 of 2016 - to issue electronic invoices in accordance with the provisions of decree 2242 of 2015. The tax authorities will be able to enforce compliance with this obligation as from September 1, 2018.
It was to be expected - as had been mentioned in recent months - that major taxpayers would be placed under the obligation to issue electronic invoices. To comply, the parties concerned must have at their disposal the technical and technological means required to be able to issue electronic invoices in XML format. Taxpayer registrations (RUTS) must also be updated to reflect this obligation. It should be noted that the ruling comes into force on June 1, 2018, and it is at that point that the RUT will be updated ex officio, if the taxpayer has not already done so voluntarily.