Quick answer
In Colombia, anyone required to invoice must issue an electronic sales invoice (factura electrónica de venta) that DIAN validates before it reaches the buyer. It must be titled as such and include both NITs, an authorized consecutive number with its prefix, date and time, line details, taxes, payment form, the CUFE code, a QR code, and the digital signature.
Required details
Include each of these on the invoice. Some apply only above a value or for certain customers.
| Detail | What to show |
|---|---|
| Title | The document must be called "factura electrónica de venta". |
| Seller name and NIT | Full name or company name and NIT with its check digit. |
| Buyer identification | Name and NIT. If the buyer has no NIT, their ID number; if they give no details, "consumidor final" and the number 222222222222. |
| Authorized consecutive number | The prefix (up to four characters) and number from a numbering range authorized by DIAN, with the authorization date and validity. |
| Date and time | Generation date and time, and the issue date and time given by DIAN validation. |
| Line details | Quantity, unit of measure, description, code, and value of each item. |
| Taxes and total | IVA and any other taxes by rate, and the total amount. |
| Payment form and method | Cash or credit, and the means of payment such as transfer. |
| CUFE, QR code, and digital signature | The unique invoice code, a QR code linking to the DIAN lookup, and the issuer digital signature. |
Good to know
The XML file validated by DIAN is the legal invoice. Send the buyer the XML with DIAN's validation response and the PDF representation.
Tax rules
IVA
The general IVA rate is 19 percent, with a 5 percent rate and exempt or excluded goods and services in some cases. Only taxpayers registered as IVA responsible charge it.
Withholdings
Companies that pay suppliers often withhold income tax (retención en la fuente) and, in some cases, part of the IVA or the municipal ICA tax. The supplier invoices the full amount and receives the payment net of those withholdings, with a certificate to credit them.
Electronic invoicing
Electronic invoicing has been mandatory for those required to invoice since 2019 to 2020, under the prior validation model: DIAN validates each invoice before it is delivered. DIAN offers a free invoicing tool, and many taxpayers use an authorized technology provider.
Credit and debit notes are also electronic and reference the original invoice. Electronic invoices can circulate as credit instruments (título valor) through the RADIAN platform once the buyer accepts them.
Record keeping
Keep invoices and supporting documents for as long as DIAN can review the related tax returns. Commercial law separately requires merchants to keep books and supporting papers for 10 years.
Frequently asked questions
What is the CUFE on a Colombian invoice?
The Código Único de Factura Electrónica is a unique code calculated from the invoice data. It appears in the XML and the PDF, next to a QR code, and lets anyone look up the invoice in DIAN.
Can I invoice a client in Colombia without a NIT?
Yes. Use their ID number, or if they give no details, record them as "consumidor final" with the number 222222222222. Business clients that want to deduct the expense will ask you to include their NIT.
Related terms
- Tax ID A tax ID is the number a tax authority assigns to a business for reporting and collecting taxes.
- E-invoicing E-invoicing is the exchange of invoices in a structured electronic format that the recipient's system can process automatically, as opposed to a PDF or paper invoice that must be read and keyed in.
- VAT VAT (value added tax) is a consumption tax charged at each stage of the supply chain on the value added, used in the EU, UK, and more than 160 other countries.
- Withholding tax Withholding tax is an amount a client deducts from an invoice payment and pays directly to the tax authority on the supplier's behalf.
- Invoice number An invoice number is a unique identifier assigned to each invoice so it can be tracked, referenced in payments, and audited.
Sources
Last reviewed October 22, 2026. Spot something out of date? Let us know.
This page is general information, not legal or tax advice. Rules change and depend on your situation, so check the official sources or ask an accountant before relying on it.