The history of electronic invoicing in Colombia dates back to 1999 with the issuance of Law 527, which regulated the access and use of data messages, digital signatures, and electronic commerce, aiming to regularize technological advances in the business world of our country. That law regulated the conversion of messages and documents into electronic format, along with their protection and conservation through certification entities.
With the evolution of technology and the state's increasing need to implement ICTs (Information and Communication Technologies) and improve the country's competitiveness by reducing transactional costs in the economy, maximizing utility in financial, organizational, and accounting processes of the national business sector, the Ministry of Finance and Public Credit issued Decree 1929 of 2007, which regulated Article 616-1 of the Tax Statute, thereby regulating the use of electronic invoicing and documents equivalent to invoices. On that occasion, the electronic invoice was defined as a document equivalent to the traditional sales invoice, but with special connotations, such as the need to be issued, delivered, accepted, and preserved by and in electronic means, through systems that guarantee its authenticity.
Countries such as Chile, Brazil, and Mexico have made significant progress in regulating transnational commerce under new technology parameters, which progressively facilitate their adherence to the practices established by the regulatory framework of the United Nations Commission on International Trade Law. Motivated by this initiative and the need to adhere to this regulatory framework, the National Government issued Decree 2242 of 2015, which regulated the conditions for the issuance and operation of electronic invoices with the purpose of massifying and imposing the mandatory use of electronic invoicing.
However, the aforementioned decree still needs to be regulated for its use, as it will enter into force on January 1, 2018. To that end, the DIAN must develop a pilot system with pre-selected companies to ensure the implementation of the new system and thereby facilitate the correction of possible difficulties that may arise with the XML format, electronic signature, and numbering. Additionally, the systematization of invoicing will be subject to a virtual platform that will facilitate interaction between the invoice issuer, the DIAN, and the client.
According to Article 1 of Decree 2242 of 2015, the implementation of the new invoicing system will be necessary in three cases: A) for legal entities or individuals who, according to the Tax Statute, are required to invoice and are selected by the DIAN to issue invoices; B) legal entities or individuals who, having the obligation to invoice, choose to issue electronic invoices; C) legal entities or individuals who, not being required to invoice under the Tax Statute and regulatory decrees, voluntarily choose to issue electronic invoices.
Any natural or legal person who has the obligation or voluntarily wishes to implement the new invoicing system of Decree 2242 must consider the following conditions for its correct issuance and implementation:
- Proper use of the XML electronic generation format established by the DIAN;
- Maintain the consecutive numbering authorized by the DIAN according to the conditions it sets;
- Compliance with the requirements set forth in Articles 617, 512-9, and 512-11 of the Tax Statute;
- Include the digital signature in the electronic document to guarantee its authenticity and integrity;
- Include the Unique Electronic Invoice Code.
Finally, all those interested or required to implement electronic invoicing must consider the DIAN's requirements for an effective transition to compliance with Decree 2242. Among the criteria set, it was established:
- Legal entities or individuals interested or required to implement the new system may not issue electronic invoices under Decree 1929/07, nor computer-generated invoices, nor invoices from pre-printed forms.
- Those who, prior to the publication of Decree 2242, had implemented electronic invoices by computer (Decree 1929/07) and/or invoices in accordance with Decree 1165 of 1996, may continue invoicing under the previous conditions, unless they are selected by the DIAN for the implementation of the new XML system or voluntarily choose to implement the new model.
- Those who have an ongoing process to invoice electronically under Decree 1929 of 2007 may complete it and invoice at the latest until December 31, 2016, unless they are selected to implement the new model, which would accelerate the expiration of the deadline.
- All those who currently invoice by computer or pre-printed forms may continue with such systems, unless the DIAN selects them to invoice electronically under Decree 2242 of 2015.
However, it should be noted that the electronic invoice provided for in Decree 1929 of 2007 will remain in effect until December 31, 2016.