The National Tax and Customs Directorate (Direcci贸n de Impuestos y Aduanas Nacionales聽(DIAN)) on February 13, 2025, published a draft resolution modifying Resolution 000165 of 2023 in relation to the electronic invoicing (e-invoicing) requirements, specifically in the identification of the purchaser and billing in public utility services.
Key points of the draft resolution include:
- Maximum data required from purchaser: When requesting an e-invoice or equivalent electronic document cash register ticket with point-of-sale (POS) systems, only three data may be required:
- Names and surnames or company name of the buyer or purchaser
- Type and identification number
- Email (only if it will be sent by electronic means)
- Provision of information for identification of purchaser: A technological mechanism would be implemented that will allow e-billers to automatically complete the purchaser's data by simply entering their identification number. However, this database may only be used to issue the invoice and not for other purposes.
- Billing for public utilities: Public utility companies may only include in their invoices the concepts related to the effective provision of the service or those inherent to it, except with the express authorization of the user. A period of up to 48 hours is granted to public utility companies for the generation and transmission of the electronic equivalent document (DEE) when billing is done on-site and there are technological or connectivity barriers.
Read a聽March 2025 report (Spanish)聽prepared by the 乐鱼（Leyu）体育官网 member firm in Colombia