Colombia
Live since January 2019
Mandate Overview
The mandate
Colombia operates a mature mandatory e-invoicing regime managed by the Dirección de Impuestos y Aduanas Nacionales (DIAN). Factura Electrónica became phased-mandatory from January 1, 2019 and reached universal coverage for all VAT-registered taxpayers by 2020. Every invoice must be validated by DIAN before delivery and receives a Código Único de Factura Electrónica (CUFE). Colombia added the RADIAN platform in 2022 — a national registry making electronic invoices tradable as financing collateral — and DIAN extended the mandate to additional document types (equivalent documents, payroll) through 2023-2024.
Timeline
Key milestones
Factura Electrónica phased-mandatory rollout begins
Universal mandate for all VAT taxpayers
RADIAN platform live for AR financing/factoring of e-invoices
Documento Soporte (equivalent documents) and electronic payroll mandate extensions
Flowie Coverage
How Flowie supports Colombia
Flowie generates UBL 2.1 Colombian invoices ready for DIAN CUFE clearance. Local certification partners (Proveedores Tecnológicos) are typically required for DIAN web-service authentication, CUFE retrieval, and RADIAN registration if invoices will be used for AR financing.
FAQ
Common questions
When does the Colombian mandate apply to my company?
What is RADIAN and is it mandatory?
Ready for Colombia?
Flowie keeps you compliant, automatically.