Peppol, explained

Colombia

CO

Colombia’s Sistema de Facturación requires anyone obliged to invoice to issue electronic sales invoices validated by DIAN before delivery. Related electronic documents cover purchases from non-invoicing suppliers, equivalent documents such as POS tickets, and the RADIAN register of invoices as negotiable instruments.

Guide reviewed .

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Invoicing and electronic documents

Factura electrónica de venta with validación previa

The seller generates and transmits the invoice, debit note or credit note to DIAN. DIAN checks it against the technical annex in seconds, and the document is then delivered to the buyer with the validation result, which gives it tax effect. Colombia does not use Peppol.

XML under DIAN’s technical annex for the electronic sales invoice, version 1.9 · Official source

Documento soporte en adquisiciones a no obligados

A document the buyer generates, with DIAN-authorised numbering, to support purchases from suppliers who are not obliged to invoice. It supports costs, deductions and deductible VAT.

Electronic support document and adjustment notes under DIAN’s technical annex, identified by a CUDS · Official source

Documento equivalente electrónico

Electronic replacements for documents equivalent to an invoice, such as POS tickets, cinema tickets and passenger transport tickets. They are generated by the seller and transmitted to DIAN for validation.

DIAN technical annex for the electronic equivalent document, version 1.0 · Official source

RADIAN

DIAN’s register of electronic sales invoices as negotiable instruments (títulos valor). It records each invoice’s events and circulation, with participants such as issuers, technology providers, factors and electronic trading systems.

RADIAN events under the RADIAN technical annex · Official source

Colombia has no Peppol Authority and no Peppol-based exchange; OpenPeppol is the default authority. An invoice has tax effect only after DIAN has validated it, so delivery to the buyer follows validation. Under Resolución 000165, an invoice without prior validation is valid only when DIAN's own technical problems prevent validation. The sources reviewed describe no link between DIAN validation and an international e-invoice network. For purchases from non-residents who are not registered in the RUT, the buyer's support document may identify the supplier by the identification issued in its home country, according to DIAN's support-document guidance.

Implementers should track the current technical annex and the amendments to Resolución 000165. The DIAN regulations list shows changes in 2024 and 2025. Acknowledgement, receipt and acceptance events matter commercially as well as for tax, because they decide whether an invoice can circulate through RADIAN.

Timeline

  1. Prior-validation calendar begins

    First groups under Resolución 000042, including previously enabled issuers and large taxpayers, must issue validated electronic invoices.

    Official source

  2. Public entities, utilities and other groups

    State entities, regulated utilities, educational institutions, insurers and notaries reach their deadline.

    Official source

  3. Final groups of the 2020 calendar

    The last activity groups, and individuals with gross income between 3,500 and 12,000 UVT, reach their deadline. New obligated parties have two months from when the obligation arises.

    Official source

  4. Electronic support document

    Deadline for generating and transmitting the support document for purchases from non-invoicing suppliers.

    Official source

  5. Resolución 000165 issued

    The current framework adopts version 1.9 of the invoice annex and version 1.0 of the equivalent-document annex, and repeals Resolución 000042 of 2020.

    Official source

  6. Electronic POS tickets for large taxpayers

    The first group must replace POS tickets with the electronic equivalent document or an electronic invoice.

    Official source

Peppol in Colombia

Directory participants
1
Document families
2

Peppol Authority: OpenPeppol.

1 certified service provider based in Colombia.

Peppol Directory data as of .

How to read these numbers

Documents on Peppol

Registrations over time

No registration history has been published for this country.

Registration dates in the current Directory snapshot.

Participants