🇨🇴 Colombia - E-Invoicing Specifications (DIAN Sistema de Factura Electrónica)

Status: 🟢 Mandatory | Active for all VAT-registered businesses Authority: DIAN (Dirección de Impuestos y Aduanas Nacionales) Platform: DIAN Electronic Invoice System (SFE)

1. Context & Overview

Colombia implemented mandatory e-invoicing starting in 2019, expanding to all VAT-registered businesses. The system follows a Clearance Model requiring DIAN validation before invoice delivery. Colombia includes comprehensive e-reporting and equivalent documents for all transaction types.

2. Technical Workflow (Clearance Model)

Colombia requires DIAN validation before invoice becomes legally valid. The system uses UBL 2.1 format with local extensions.

flowchart TD
    S["Invoicerr (Supplier)"] -->|1. Generate UBL 2.1 XML| X[XML Document]
    X -->|2. Digital Signature| Cert[Digital Certificate]
    Cert -->|3. Signed XML| DIAN[DIAN Platform]
    
    DIAN -->|4. Validation| V[Schema + Business Rules]
    V -->|5. CUFE Generation| CUFE[Unique Code]
    
    DIAN -->|6. Response XML| Res[ACK/NACK + CUFE]
    Res -->|7. Return| S
    
    alt Accepted
    S -->|8. Deliver to Client| C[Client]
    S -->|9. Include QR Code| C
    else Rejected
    S -->|10. Fix and Resubmit| S
    end
    
    C -->|11. Acknowledgment| DIAN
    DIAN -->|3 Working Days| Status[Acceptance Status]

🧱 Key Components

1. UBL 2.1: International standard with Colombian extensions
2. CUFE (Clave Única de Facturación Electrónica): Unique 96-character invoice code
3. Digital Certificate: DIAN-approved certificates
4. QR Code: Mandatory for verification
5. Technical Provider: Certified solutions for transmission

3. Data Standards & Formats

A. Required Format

• UBL 2.1: OASIS standard with Colombian customization
• Encoding: UTF-8
• Digital Signature: X.509 certificates
• QR Code: 2D barcode for verification link

B. Document Types

C. Critical Data Fields

• NIT: Tax ID (9-10 digits)
• DV: Verification digit
• Razón Social: Company name
• Dirección: Address
• Código Postal: Postal code
• CUFE: 96-character unique code
• ValorTotal: Total amount
• IVA: VAT amount (19% standard)
• Descuento: Discounts

4. Business Model & Compliance

A. Clearance Workflow

1. Registration: Obtain DIAN registration and certificate
2. UBL Generation: Create XML with all required fields
3. Digital Signing: Apply electronic signature
4. Submission: Send to DIAN via API or provider
5. Validation: DIAN validates format and business rules
6. Response: Receive CUFE and acceptance status
7. Delivery: Send to buyer (XML, PDF, or print with QR)
8. Acknowledgment: Buyer has 3 working days

B. Special Documents

• Equivalent Documents: For transactions not requiring invoices
• Self-Billing: Buyer-created documents
• Cross-Border: Special handling for imports/exports

C. Verification

• QR Code: Links to DIAN verification portal
• CUFE Lookup: Validate invoice authenticity online

D. Archiving Requirements

• Retention Period: 5 years minimum
• Format: Original XML with CUFE
• Location: Colombia (data sovereignty)

5. Implementation Checklist

• DIAN Registration: Complete RUT registration
• Digital Certificate: Obtain DIAN-approved certificate
• UBL 2.1 Engine: Build XML generator with Colombian extensions
• Signature Integration: Implement digital signing
• DIAN API: Connect to web services
• CUFE Generation: Create unique invoice codes
• QR Code: Generate verification codes
• Client Delivery: Support all formats (XML, PDF, print)
• Document Types: Support invoices, notes, equivalents
• Buyer Acknowledgment: Track 3-day acceptance window
• VAT Calculation: Handle Colombian tax rates

6. Resources

• DIAN Portal: Dian.gov.co
• E-Invoicing Section: DIAN Electronic Invoice
• Technical Specifications: UBL Colombia