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The Colombian government, in recent years, has tried to implement various taxation systems, more in line with current needs, in order to reduce corruption and evasion in the collection and payment of taxes, always present in Colombian society. It seems that the answer was found in the aforementioned Electronic Invoice.

One of the systems that seeks to curb tax evasion is the implementation of the electronic invoice. Through the decree 2242 of 2015, the government regulated the whole issue about electronic invoicing, based on this several questions are generated, which we intend to answer in the development of this article.
The purpose of this article is to give a brief introduction to this subject and the most important obligations that must be complied with as of the enactment of Decree 2242, for which we will answer the following questions:
What is electronic invoicing?
According to Decree 2242, the electronic invoice “is the document that supports sales transactions of goods and/or services and that operationally takes place through computer systems and/or information technology solutions (…).”
What are the requirements for the electronic invoice?
The electronic invoice must comply with certain requirements to be validly generated, which are mentioned below:

  1. Use the standard electronic XML generation format established by the DIAN.
  2. Carry consecutive numbering authorized by the DIAN.
  3. Comply with the requirements set forth in article 617 of the Tax Statute.
  4. Include digital or electronic signature.
  5. Include the Unique Electronic Invoice Code.

Likewise, the party obliged to invoice electronically may do so using its own technological tools or may also contract the service with third parties. In the event that it is decided to contract with a third party, this must be authorized by the DIAN as indicated in Article 12 of Decree 2242 of 2015.
Who is obliged to invoice electronically?
Companies or individuals who voluntarily decided to implement the electronic invoicing system, as established in Decree 1929 of 2007, had until June 29, 2018, but if they issued more than three million invoices between January 1 and October 31, 2017, the deadline will be extended until September 29, 2018.
As of January 1, 2019, all taxpayers obliged to declare and pay VAT and consumption tax must issue electronic invoices under the terms established in Decree 2242 of 2015.
What are the penalties for not complying with the obligation to invoice electronically?
In case of non-compliance with the obligation to invoice electronically, the merchant, whether an individual or a legal entity, may be sanctioned with the temporary closure of its commercial establishment and, in case of repeated reluctance, the closure may be definitive.
This concludes the brief introduction to electronic invoicing, which highlights, in our opinion, some of the most important issues for the general public. It is important to keep in mind that there is a wide range of regulations that govern this subject, which includes a great variety of obligations and details that the person obliged to invoice must take into account at the time of issuing the invoice.
We hope that this new regulation will achieve the goals stipulated by the national government and that tax evasion and tax fraud can be reduced to a great extent.
Legal Team

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