How to invoice in Colombia
A compliant Colombian invoice is a Factura Electrónica de Venta: a DIAN-authorised UBL 2.1 XML that must be digitally signed and validated (cleared) by DIAN — which assigns the CUFE control code — before it reaches the buyer, then shared as a PDF representation. 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 for reverse-charge or intra-EU supplies)
- 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, IBAN/account)
- 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: large taxpayers from 2019 and all remaining VAT taxpayers since 1 November 2020. Invoices (Factura Electrónica de Venta) are UBL 2.1 XML, digitally signed and pre-cleared (validated) by DIAN — which assigns the CUFE control code — before delivery to the buyer, and carry a QR code. DIAN periodically updates its technical annex (most recently in 2025), so the exact required data fields can change.
Invoice Forever can export a structured EN 16931 / Peppol BIS (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 23 July 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 — large taxpayers from 2019 and everyone else since November 2020 — and invoices must be cleared by DIAN before they are delivered to the buyer.
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COP and 19% IVA already set, on A4 paper. No signup, no watermark.
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