Colombia electronic invoices

Colombia has issued new guidance on the obligations for electronic invoices. The new rules cover:

• Guidance on who should produce e-invoices, and registration with the register of issuers of e-invoices
• Electronic controls over issuance of invoices by suppliers and their acceptance by customers
• Rules and informational requirements for the submission of e-invoices to the Columbian tax authorities, the DIAN (Colombian Tax and Customs Organization)
• Penalty regime for failure to comply with the above requirements