Regulatory updates - Colombia

The Resolution 000008/2024 from 31 January 2024 extended the implementation deadline by three months for Technical Annexes 1.9 and 1.0, covering electronic sales invoices and electronic equivalent documents. This extension grants taxpayers more time to adapt to new obligations.

What are the new obligation deadlines?

These are the revised mandatory dates:

• Annexe v1.9: The deadline, initially set for 2 February 2024, has been extended to 1 May 2024;
• Annexe v1.0: The adoption period for electronic equivalent documents is extended from 1 May 2024 to 1 November 2024 (specific dates vary based on the type of electronic equivalent document).

The implementation schedule for the electronic equivalent document, mainly for cash register machine tickets with Point of Sales (P.O.S.) systems, is as follows:

• 1 May 2024 - Large taxpayers;
• 1 June 2024 - Income tax filers who do not have the status of Large taxpayers;
• 1 July 2024 - Non-filers of income tax or taxpayers who don't meet the above criteria.

Implementation timelines for the remaining electronic equivalent documents

The following timelines apply to the implementation of other electronic equivalent documents:

• 1 August 2024
  • Home public services;
  • Passenger transport ticket;
  • Extract.

• 1 September 2024
  • The passenger air transportation ticket or ticket;
  • The ballot, fraction, form, cardboard, ticket or instrument in games of luck and chance other than localized games;
  • The document in localized games.

• 1 October 2024
  • The document issued for the collection of tolls;
  • The transaction settlement receipt issued by the Stock Exchange;
  • The operations document of the agricultural and other commodities exchange.

• 1 November 2024
  • The entrance ticket to public performances of the performing arts and other public shows;
  • The movie admission ticket.

The Resolution 000008/2024 is available here.

The new Resolution 165, published on 1 November 2023 with the corresponding annexes, will replace Resolution 42 once the following implementation deadlines are met as per Article 23:

• Starting 1 February 2024, technical annexe 1.9 for e-sales invoices must be implemented
• Annex 1.0 for e-equivalent documents must be implemented not later than:
  • For E-equivalent documents with POS system:
    • 3 February 2024 for large taxpayers (Sp.: Grandes contribuyentes);
    • 1 March 2024 for rest of taxpayers declaring income tax (Sp.: Declarantes del impuesto sobre la renta que no tengan la calidad de Grandes contribuyentes);
    • 1 April 2024 for taxpayers not declaring income tax and taxpayers that do not have any of the qualities mentioned above (Sp.: No declarantes del impuesto de renta, y Sujetos que no tengan ninguna de las calidades mencionadas).
  • For other E-equivalent documents:
    • 1 May 2024 - home public services (Sp.: servicios públicos domiciliarios);
    • 1 May 2024 - passenger transportation ticket (Sp.: tiquete de transporte de pasajeros);
    • 1 May 2024 - extract (Sp.: extracto);
    • 1 June 2024 - passenger airflight ticket (Sp.: tiquete o billete de transporte aéreo de pasajeros);
    • 1 June 2024 - Receipt for lottery or any luck and change games (Sp.: boleta, fracción, formulario, cartón, billete o instrumento en juegos de suerte y azar diferentes a los juegos localizados);
    • 1 June 2024 - document for localized games (Sp.: documento en juegos localizados);
    • 1 July 2024 - document issued by tolls (Sp.: documento expedido para el cobro de peajes);
    • 1 July 2024 - proof of settlement of transactions issued by the Stock Exchange (Sp.: comprobante de liquidación de operaciones expedido por la Bolsa de Valores);
    • 1 July 2024 - Document for agricultural and other commodities operations (Sp.: documento de operaciones de la bolsa agropecuaria y de otros commodities);
    • 1 August 2024 - ticket to public performances, art, and other public shows (Sp.: boleta de ingreso a espectáculos públicos de las artes escénicas y otros espectáculos públicos);
    • 1 August 2024 - cinema ticket (Sp.: boleta de ingreso a cine).

As a reminder, the expedition of any document type through any POS system shall not be higher than 5 UVT before taxes. Otherwise, an e-sales invoice must be issued as per Resolution 1092.

Lastly, DIAN issued a draft resolution stating the value of each UVT for the year 2024 for COP 47 065 (ca. EUR 10,75), an amount which shall be approved in the following days.

Pagero is closely following the developments in the country and will support its customers operating in Colombia.

The Project Resolution specifies that electronic equivalent documents, such as POS machine receipts, passenger transport tickets, toll tickets, cinema tickets, and show tickets, among others, should be implemented between February and July 2023.

At the same time, DIAN lists the 1.9 version of the technical information annexe for the Sales Invoice (Sp.: Factura Electrónica de Venta) and the 1.0 version of the technical information annexe for the Electronic Equivalent Documents.

Furthermore, the Project Resolution was open for public consultation until 28 August 2022. DIAN will likely release more information on the results in the future.

Pagero is closely monitoring the developments in Colombia and will inform its customers about the changes in due time.

The previous resolution 000167 covers the generation, transmission, and validation of the purchase support document electronically.

According to the new resolution 000488, taxpayers in the scope will be those who can generate and issue e-invoices. Such taxpayers will be required to create and transmit a purchase support document to DIAN when a company or individual selling the goods or services is not obliged to issue invoices or equivalent documents.

Initially, the implementation was supposed to become effective on 2 May 2022. With the latest resolution, DIAN will allow the taxpayers to adjust their processes and systems to the new regulation until 1 August 2022.