> ## Documentation Index
> Fetch the complete documentation index at: https://invopop-auto-sync-workflow-templates.mintlify.site/llms.txt
> Use this file to discover all available pages before exploring further.

# Invoicing compliance in Colombia

> Colombia's mandatory e-invoicing requirements, FEV implementation, and e-reporting obligations for B2B and B2G transactions

<Card title="Colombia's e-invoicing regulation timeline" size="20" icon="timeline" href="/timelines/colombia" horizontal>
  View current and upcoming regulation  →
</Card>

<AccordionGroup>
  <Accordion title="🇨🇴 Invopop resources for Colombia">
    |            |                                                                                                                                                                                                                                                   |
    | ---------- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |
    | Compliance | <Icon icon="https://assets.invopop.com/flags/co.svg" /> [Invoicing compliance in Colombia](/compliance/colombia)<br /> <Icon icon="timeline" /> [Compliance timeline](/timelines/colombia)                                                        |
    | Apps       | <Icon icon="https://assets.invopop.com/apps/dian-colombia/icon.svg" /> [DIAN Colombia](/apps/dian-colombia)                                                                                                                                       |
    | Guides     | <Icon icon="book" /> [Supplier registration](/guides/co-dian-supplier)<br /> <Icon icon="book" /> [Issuing invoices](/guides/co-dian)                                                                                                             |
    | FAQ        | <Icon icon="square-question" /> [Colombia FAQ](/faq/colombia)                                                                                                                                                                                     |
    | GOBL       | <Icon icon="https://assets.invopop.com/icons/gobl.svg" />  [Colombia Tax Regime](https://docs.gobl.org/regimes/co)<br /> <Icon icon="https://assets.invopop.com/icons/gobl.svg" /> [Colombia DIAN Addon](https://docs.gobl.org/addons/co-dian-v2) |
  </Accordion>
</AccordionGroup>

## Executive summary

Colombia operates a mandatory e-invoicing system through **DIAN (Dirección de Impuestos y Aduanas Nacionales)**, the national tax and customs authority. The system uses a **clearance model** (also known as continuous transaction control or CTC), where each invoice must be submitted to DIAN, digitally signed, and validated in real time before it becomes legally valid.

The Colombian e-invoicing system centers on **FEV (Factura Electrónica de Venta)**, the official electronic invoice format used for B2B and B2G transactions. FEV has been mandatory for all B2B invoices since 2020 and uses the **OASIS UBL format** (UBL 2.1 DIAN schema). Since 2024, **Documento Equivalente Electrónico** has been required for B2C transactions, bringing retail and point-of-sale transactions under the electronic invoicing system as well.

E-reporting in Colombia is fully integrated into the FEV system — see [E-reporting](#e-reporting) below.

Invopop provides coverage for Colombian invoicing through the **DIAN Colombia** app, supporting FEV documents for B2B and B2G transactions. The platform also offers integrations with Stripe and Chargebee, enabling businesses to issue compliant invoices directly from their merchant or ERP platforms while automatically handling the complex DIAN authorization process.

## Invoicing in Colombia

<AccordionGroup>
  <Accordion title="Factura Electrónica de Venta (B2B, B2G)">
    Colombia's official electronic invoice, FEV, is a fiscal and legal document that records the sale of goods or services in a digital format, with tax validity equivalent to a paper invoice.

    |                      |                                                |
    | -------------------- | ---------------------------------------------- |
    | **Models**           | B2B, B2G                                       |
    | **Format**           | OASIS UBL (UBL 2.1 DIAN schema)                |
    | **Infrastructure**   | [DIAN](https://www.dian.gov.co)                |
    | **Model**            | Clearance continuous transaction control (CTC) |
    | **Scope & Deadline** | Since 2020, all B2B invoices are required      |
    | **Agency**           | [DIAN](https://www.dian.gov.co)                |
    | **Invopop Support**  | [DIAN Colombia App](/apps/dian-colombia)       |

    <Card title="DIAN Colombia" icon="https://assets.invopop.com/apps/dian-colombia/icon.svg" href="/apps/dian-colombia" horizontal>
      Connect the app to get you covered →
    </Card>
  </Accordion>

  <Accordion title="Documento Equivalente Electrónico (B2C)">
    Historically, retailers issued paper POS receipts instead of full electronic invoices. Since 2024 DIAN requires these to be electronic as well — effectively bringing B2C transactions under the electronic invoicing system.

    |                      |                                                          |
    | -------------------- | -------------------------------------------------------- |
    | **Models**           | B2C                                                      |
    | **Format**           | OASIS UBL (UBL 2.1 DIAN schema)                          |
    | **Infrastructure**   | [DIAN](https://www.dian.gov.co)                          |
    | **Model**            | Clearance continuous transaction control (CTC)           |
    | **Scope & Deadline** | Since 2024 B2C invoices are required                     |
    | **Agency**           | [DIAN](https://www.dian.gov.co)                          |
    | **Invopop Support**  | No, but you can issue equivalent FEV simplified invoices |
  </Accordion>
</AccordionGroup>

## E-reporting

E-reporting is fully integrated into the Factura Electrónica de Venta (FEV) system rather than being a separate process. Under the clearance model, every electronic invoice is generated, digitally signed, transmitted, and validated by DIAN in real time, and only upon validation is it legally issued and simultaneously reported to the tax authority. This means there are no separate periodic submissions, **issuing the FEV automatically fulfills reporting obligations**.

## Regulation

<AccordionGroup>
  <Accordion title="Main special tax types for Colombia">
    1. VAT (IVA: Impuesto sobre el Valor Añadido)

    * Standard: 19%
    * Reduced: 5%

    2. IC (Impuesto al Consumo)

    * From 4% to 16% depending on the product or service

    3. ICA (Impuesto de Industria y Comercio)
    4. INC (Impuesto Nacional al Consumo)
    5. ReteIVA (Retención en la fuente por el Impuesto al Valor Agregado)
    6. ReteICA (Retención en la fuente por el Impuesto de Industria y Comercio)
    7. Retefuente (Retención en la fuente por el Impuesto de la Renta)

    GOBL supports these tax types in its [Colombia tax regime](https://docs.gobl.org/regimes/co#tax-categories).
  </Accordion>

  <Accordion title="Archival period">
    Invoices must be archived for a minimum of **five years** in Colombia, starting from January 1 of the year following the document's issuance or receipt. This requirement applies to **both the issuer and the receiver**, and it is crucial to store the original electronic invoice (XML format), digital signature, and validation response securely.
  </Accordion>

  <Accordion title="RADIAN FEV invoices as negotiable instruments">
    Colombia’s unique RADIAN system combines e-invoicing with the legal and financial framework of negotiable instruments, enabling immediate use of invoices for liquidity and credit operations. Upon buyer acceptance, the invoice can be registered in RADIAN, giving it the status of a “título valor electrónico”. This allows invoices to be factored (sold to a financial institution before due date), used as collateral for loans, or legally enforced for payment in a way similar to traditional paper invoices or promissory notes.
  </Accordion>
</AccordionGroup>

### Compliance questions

<AccordionGroup>
  <Accordion title="Who must issue electronic invoices in Colombia?">
    All businesses selling goods or services in Colombia. The FEV (Factura Electrónica de Venta) has been mandatory for B2B and B2G invoices since 2020, and since 2024 B2C transactions must be documented with the Documento Equivalente Electrónico, bringing retail and point-of-sale receipts under the electronic system as well.
  </Accordion>

  <Accordion title="What format does the DIAN require for electronic invoices?">
    OASIS UBL 2.1 following the DIAN schema. Colombia operates a clearance model (continuous transaction control): each invoice is digitally signed, submitted to the DIAN, and validated in real time. On validation, the invoice receives a CUFE (Código Único de Factura Electrónica) that makes it legally valid.
  </Accordion>

  <Accordion title="Do I need to report invoices to the DIAN separately?">
    No. E-reporting is fully integrated into the FEV clearance flow — an invoice is reported to the tax authority at the moment the DIAN validates it. There are no separate periodic invoice submissions.
  </Accordion>

  <Accordion title="How long must invoices be archived in Colombia?">
    A minimum of five years, counted from January 1 of the year following issuance or receipt. The obligation applies to both the issuer and the receiver, and covers the original XML, its digital signature, and the DIAN validation response.
  </Accordion>

  <Accordion title="What is RADIAN?">
    RADIAN is the DIAN registry that turns validated invoices into negotiable instruments. Once the buyer accepts an invoice, it can be registered in RADIAN as a "título valor electrónico", allowing it to be factored, used as loan collateral, or legally enforced for payment.
  </Accordion>

  <Accordion title="Does Invopop support the Documento Equivalente Electrónico (B2C)?">
    Not currently. For B2C transactions you can issue equivalent simplified FEV invoices instead, which are fully supported through the [DIAN Colombia app](/apps/dian-colombia).
  </Accordion>
</AccordionGroup>

More available in our [Colombia FAQ](/faq/colombia) section

***

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  Ask and answer questions about Colombia's regulation →
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