VATLive > Blog > Colombia > Colombia extends e-invoicing implementation

Colombia extends e-invoicing implementation

  • Oct 21, 2019 | Richard Asquith

Colombia’s phased introduction of its CUFE electronic invoices is being delayed. The new roll out dates are split into two populations

For most businesses, the delay is 3 months.

Colombia is implementing a pre-clearance e-invoice regime over two years. The taxpayer must submit an e-invoice in XML format for prior validation by National Directorate of Taxes and Customs, DIAN. Until this is granted, which is done live, the e-invoice is not valid for settlement or tax declarations, and goods may not be shipped.

The new billing model is being phased in over the next two years. Businesses are being selected for mandatory pre-clearance according to their size and industry codes. This process should complete by the end of 2020.


VP Global Indirect Tax
Richard Asquith
VP Global Indirect Tax Richard Asquith
Richard Asquith is VP Global Indirect Tax at Avalara, helping businesses understand their compliance obligations as they grow globally. He is part of the European leadership team which won International Tax Review's 2020 Tax Technology Firm of the Year. Richard trained as an accountant with KPMG in the UK, and went on to work in Hungary, Russia and France with EY.
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