Receipt for income from work: This type of document must be issued in the format specified in the technical©documents of the electronic invoice when expenses related to the taxpayer`s number are incurred, including parafiscal and social security contributions. In accordance with the discretionary power of the company established in Article 684-2 of the Tax Code and decision 000055 2016, the criteria for technical control are the volume of operations, economic activities, location, type of invoicing, number of installations, income, assets, conduct and compliance with tax, customs and foreign exchange obligations of the person required to issue invoices. What is provided for in Article 617 are the requirements that must be fulfilled by the person issuing the invoice (seller), but for those who buy, so that the invoice can be proof of their costs or expenses, it is sufficient that the invoice contains at least the following requirements: Article 621 of the Commercial Code and Article 617.618 of the Tax Code, specifies certain legal requirements of the invoice, in particular: In the case of equivalent documents, the requirements contained in Article 617 (b), (d), (e) and (g) of the Tax Law must be met. Be expressly designated as a sales invoice. Technology providers play an important role in e-invoicing and must comply with certain obligations related to this process: Electronic export and import invoice: This document must be issued to support export and import operations, in addition to other documents related to customs operations. So far, only electronic export invoices have been developed and put into production. If these conditions are met, the invoice does not represent a security value, but the rule states that this does not affect the legal validity of the transaction that led to the invoice. Billing information must answer what, who, how, when, where and why a business activity is between the customer and the company. Sales invoice requirements. For tax purposes, the issuance of an invoice in accordance with Article 615 consists in delivering the original of it, meeting the following requirements: An important fact is that invoices generated by a pos-of-sale system may or may not have the name of the buyer, it depends on the institution how this information is configured.

The regulations that govern these invoices are Decree 1165 of 1996 and require: This Universal Business Language System (UBL) defines the current content of Colombia`s electronic invoice. It was implemented in conjunction with the previous validation. The requirements of the invoice requested by the issuer (seller) are not the same as the requirements of the person receiving it (buyer), which can be seen in the following comparison: Electronic direct debits©© and credits: They are issued by the seller to cover costs or to prove cancellations, remittances or other changes to previously issued electronic invoices and ballots. Like electronic invoices, these notes must be pre-validated. In any case, each buyer or beneficiary of the service has the right to require the seller or service provider to prepare and deliver an invoice corresponding to the causal transaction with indication of the price and its total payment or the cancelled part. From ± 2005, Colombia began to lay the groundwork for the implementation of electronic law in the country. However, the first legal provision to introduce a mandatory e-invoicing system©was Decree 2242 of 2015, which was later compiled by Decree 1625/2016 and its regulations. This decree not only laid down the technical©conditions for issuing the electronic invoice, but also clearly defined its scope. With Decision 0000072/2018, the Tax Administration (DIAN) set the first general timetable for the introduction of e-invoicing in Colombia, which required large taxpayers to start e-invoicing in September 2018. For an invoice to be legal, it must contain the following information: Electronic invoices must meet a number of requirements in accordance with the regulations required by DIAN.