How to invoice in Colombia
Colombian invoicing runs on the Factura Electrónica de Venta: a DIAN-authorised UBL 2.1 XML that must be digitally signed and validated (cleared) by DIAN before it reaches the buyer, then shared as a PDF representation. DIAN assigns the CUFE control code when it clears the invoice. It must show both parties' NIT, a sequential number from a DIAN-authorised numbering range, line items and IVA at the applicable rate, and totals in Colombian pesos. A paper or PDF-only invoice with no DIAN clearance is not valid for VAT.
| Colombia at a glance | Detail |
|---|---|
| Currency | COP (COP) |
| Standard IVA | 19% |
| Tax ID | NIT |
| Paper size | A4 |
| Typical terms | Net 30 |
| E-invoicing | Mandatory — live |
Tax ID format: A 9-digit base number plus a check digit (dígito de verificación, DV), written NNN.NNN.NNN-D — e.g. 900.123.456-7. The NIT also serves as the business's VAT identifier..
What Colombian invoices must include
- The word “Invoice” and a unique, sequential invoice number
- The issue date (and the supply date if it differs)
- Your business name, address and NIT
- The client's name and address (and their NIT where the local rules require it)
- A clear description and quantity for each line
- The net amount per IVA rate, the rate(s) applied and the IVA amount
- The total payable, in COP
- Payment terms, the due date and how to pay (bank name and account number or IBAN)
- CUFE (Código Único de Factura Electrónica)
- DIAN numbering authorisation range (resolución de numeración)
- Buyer NIT with check digit
IVA & reverse charge
For cross-border work, the right wording matters. Invoice Forever offers ready-made Colombian IVA notes such as:
- IVA charged at 19% unless the goods or services are exempt or excluded under the Estatuto Tributario.
- Exports of goods and services are zero-rated for IVA (0%).
- IVA on services acquired from suppliers abroad is self-assessed by the Colombian recipient (reverse charge / withholding).
E-invoicing in Colombia
Mandatory for all VAT-registered businesses, phased in during 2019 and 2020. Invoices (Factura Electrónica de Venta) are UBL 2.1 XML, digitally signed, carry a QR code and are pre-cleared (validated) by DIAN before delivery to the buyer; DIAN assigns the CUFE control code. The current rules are DIAN Resolution 000165 of 2023, which adopted version 1.9 of the technical annex; Resolution 000202 of 31 March 2025 amended them, for example limiting the buyer data a seller may request to name, ID number and email address.
Invoice Forever can export a structured EN 16931 (UBL) e-invoice alongside the PDF (beta) — the format most of these mandates are built on. You still send it via your own access point, and some countries require their own national format.
Verified 11 September 2026 against the source. E-invoicing rules are changing quickly, so always confirm the current position with the Dirección de Impuestos y Aduanas Nacionales (DIAN) before you rely on it. This page is general guidance, not tax advice.
Payment terms in Colombia
Business terms commonly run 30 days from the invoice date, with 15 to 60 days also seen by sector; on-receipt or advance payment is normal for smaller suppliers and one-off work.
Questions about invoicing in Colombia
The standard IVA rate is 19%. A reduced 5% rate applies to certain goods and services, and some essentials are exempt or zero-rated (0%).
Yes. Both supplier and buyer are identified by their NIT (Número de Identificación Tributaria), which includes a check digit and also serves as the VAT identifier.
Yes. Electronic invoicing through DIAN is mandatory for all VAT-registered businesses, phased in during 2019 and 2020, and invoices must be cleared by DIAN before they are delivered to the buyer.
Make an invoice for Colombia, free.
COP and 19% IVA already set, on A4 paper. No signup, no watermark.