Government compliance - Colombia
E-Invoicing
Properties in Colombia must adhere to electronic invoicing (e-invoicing) for all business transactions, referred to as CUFE (Unique Electronic Invoicing Code), conforming to the specific format outlined by the Dirección de Impuestos y Aduanas Nacionales ( DIAN).
Companies must register through the web portal assigned by the DIAN. Suppliers of e-invoicing software must also certify themselves as Technological Service providers (PST). In this certification a unique identifier is assigned to the software.
The standard format used is the XML UBL V2.1 adopted by the DIAN.
The digital signature must be used to guarantee the authenticity and integrity of the electronic invoice from its issuance to its archiving.
Consecutive invoice numbering issued by the DIAN must be used. The number ranges will be issued by the DIAN when authorized as an invoice issuer. The DIAN issued the number ranges and the technical control key, necessary to generate the Código único de Factura Electrónica (CUFE).
Print format
Issuers must create a graphic representation of the invoice in PDF format including the QR code.
Archiving
It is mandatory for issuers and recipients to archive documents for 10 years.
Guest Reporting
TRA
The Accommodation Registration Card (TRA) is a system by the Ministry of Commerce, Industry, and Tourism for tourist service providers to maintain guest registration, aligning with article 22 of Law 2068 of 2020.
SIRE
The Foreigners Registration Information System (SIRE) is a digital platform by the Colombian Migration Special Administrative Unit for reporting various aspects related to foreign citizens in Colombia, such as affiliation, employment, admission, registration, and emergency medical attention.
Disclaimer: Please note that this is for information purposes only. It does not constitute a legally binding document so you should also consult your local requirements.
