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country-icon Colombia


Updated e-invoicing obligations

We predicted in our last post that Columbia’s new government would initiate a number of fiscal-related reforms in the country. It is now evident that the new government is acting decisively in respect of e-invoicing practices in the country. In March 2023, the government issued Decree 442, which introduced some changes to the country’s e-invoicing regulations. These updates can be summarised below:
  • A requirement that e-commerce platforms provide services allowing users to issue and deliver e-invoices
  • Extending the scope of the e-invoicing system to include all electronic tax-related documents
  • The introduction of a new definition of electronic equivalent document
  • Specific modifications to the electronic supporting document with respect to transactions with taxpayers not required to issue invoices
You can read more about e-invoicing in Columbia on our country-specific page here.

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