Colombia: No legal deadline for sending electronic messages confirming receipt of invoices

Ruling 29509 issued July 10, 2025

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July 22, 2025

The Council of State on July 10, 2025, issued Ruling 29509, establishing that there is no legal deadline for sending electronic messages confirming receipt of invoices and goods or services, and that their prior submission to the deductible value added tax (VAT) is not a mandatory requirement.

The court concluded that requiring messages to be sent before requesting deductible VAT constitutes a requirement not provided for by law, which violates the principle of tax legality and exceeds the Administration's interpretative power.

Read a July 2025 report (Spanish) prepared by the KPMG member firm in Colombia

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