ELECTRONIC INVOICING

It is a sales document that is part of invoicing systems It supports transactions involving the sale of goods and/or the provision of services, in accordance with Article 616-1 of the Tax Statute.
Operationally, it is generated through IT solutions that enable compliance with the requirements, characteristics, conditions, terms, and technical and technological mechanisms established by DIAN, and it must be validated by DIAN before being issued to the buyer.

• They are those that allow changes, cancellations, adjustments and/or corrections to be made to electronic invoices, such as:

  • Credit note: cancel.
  • Nota de débito: modificar, ajustar o corregir.

  Debit notes and credit notes are electronic documents that derive from the sale of goods and/or provision of services that have been previously invoiced, whether or not associated with an electronic sales invoice.

The subjects obliged to invoice are natural or legal persons and other subjects that must comply with the formal obligation to issue a sales invoice and/or equivalent document, for each and every one of the sales operations of goods and/or services; attending to the invoice system that corresponds to it in accordance with the conditions, terms, technical and technological mechanisms. Special Administrative Unit of the National Tax and Customs Directorate – established by the DIAN.

See if you’re required to check-in: https://www.dian.gov.co/impuestos/sociedades/Paginas/obligadosfacturar.aspx
https://www.dian.gov.co/impuestos/sociedades/Paginas/obligadosfacturar.aspx

It is a tool that is used to sign electronic documents. It guarantees the authenticity, integrity and non-repudiation of the electronic sales invoice.

According to Article 652 of the Tax Statute, if you issue the invoice without the requirements demanded by the DIAN, you will incur a penalty of (1%) of the value of the invoiced operations without complying with the legal requirements, not exceeding 950 UVT. When there is a repeat offense, the Article 657 which indicates that the DIAN It may impose the sanction of closure or closure of the commercial establishment, office, office and, in general, of the place where the activity, profession or trade is exercised, through the imposition of official stamps that will contain the legend “CLOSED BY THE DIAN”.

They have a period of two (2) months, from the date on which the obligation is acquired as subjects obliged to issue a sales invoice and/or equivalent document.

When the biller is unable to issue the electronic invoice due to technological inconveniences, it can invoice through contingency invoices, whose numbering must have been previously requested from the DIAN.

The technological drawbacks of electronic invoicing mean that electronic invoicing has the following characteristics:

• Issue a bill of sale in a cheque book or paper.
• The electronic biller must generate a letter declaring the technological inconvenience or overcoming it, which must be signed by the company’s legal representative and sent to the email contingencia.facturadorvp@dian.gov.co with the following:
  • Subject: NIT of the company with verification code; Company name.
  • Adjunto: PDF de la carta donde se declaren en contingencia con la firma del representante legal.
  • Body of the email: Contact details (Names, telephone/cell phone of contact).

Note: This email will only be for the receipt of emails from electronic billers to inform of the contingency or overcoming of technological inconveniences.

Additionally, if they want to deliver these certificates in writing, they can do so through filados, which must be sent to the DIAN – central level – electronic invoice.

• The biller will send the electronic transmission document within 48 hours of the moment the inconvenience is overcome.
• Once the electronic invoicing system overcomes the technological inconvenience, it must proceed to the normal generation process.

Electronic invoicing in the cloud means that we do not need to download any program on the computer, it already works with the internet through our web service channel, entering through a web browser through a computer or mobile device.

Step by Step

• Log in to https://muisca.dian.gov.co/WebArquitectura/DefLoginOld.faces with your data
  https://muisca.dian.gov.co/WebArquitectura/DefLoginOld.faces
• Select invoice numbering
• Again select invoice numbering
  • Select Request invoice Numbering
• Select OK (updated RUT)
• Select Login
• Select Authorize Ranges
• Enter prefix: letters (in case you see it necessary or manage several branches)
• Enter Invoicing Type: Electronic Sales Invoicing
• Select branch: the one indicated to the DIAN appears (in some cases it does not appear)
• Enter invoice Range.
  • Form: 1
  • Up to: 1,000 (the range you see fit)
• Select Add
• Select Draft
  • Accept
• Select Definitive
  • A box appears which must request a dynamic password which will arrive at the email provided in the DIAN
  • Then you must enter the key of your DIAN electronic signature
  • Select sign (this process must be done 2 times as this resolution must be signed 2 times)