Colombia: Updated e-invoicing regulations
Decree 442 updates the electronic invoicing regulations
Decree 442 updates the electronic invoicing regulations
The government on 29 March 2023 issued Decree 442 which updates the electronic invoicing (e-invoicing) regulations.
The updates include:
- Requirement that electronic commerce platforms provide service allowing users the issuance and delivery of electronic invoices to final consumers
- Extension of the electronic invoicing system to all electronic tax-related documents
- New definition of electronic equivalent document
- Modifications to the electronic supporting document in transactions with taxpayers not required to issue invoices
Read an April 2023 report [PDF 194 KB] prepared by the KPMG member firm in Colombia
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