The electronic invoice is an electronic document that replaces the paper invoice, and is legally and fiscally valid in Colombia. It is currently regulated by the DIAN (National Tax Agency) under Resolution 000165 of 2023, which establishes the technical and procedural conditions for its generation, transmission, validation, and delivery to the purchaser. Its use is mandatory for taxpayers responsible for VAT, consumption tax, and other categories defined by the DIAN.

This is an invoice generated without digital tools, used as a contingency when there are technical failures or inaccessibility to electronic means. It can only be used under the parameters defined by the DIAN and must be subsequently reported through the electronic invoicing system.

Validation is the process by which the DIAN reviews and approves the electronic invoice before it is delivered to the buyer. Registration, in turn, ensures that the document is stored and available for review by both the issuer and the DIAN and the recipient.

It is a document that, in addition to meeting tax and commercial requirements, has the capacity to circulate as a security.

It is an act by which the invoice holder transfers the economic rights derived from the invoice to another natural or legal person.