Complying with electronic billing is no longer an option; since in Colombia, this process has become a legal obligation that transcends the tax field and is located at the center of business digital transformation. Non-compliance, however, continues to be a problem for many companies, especially those that do not have solid internal controls or are unaware of Dian’s processes.
According to official figures, between the implementation of the system and March 2025, the tax authority has sanctioned 1,457 establishments for not invoicing electronically; while in August 2024, the number of companies enabled to issue digital invoices was 20,454, a figure that shows progress in adoption, but also a considerable gap compared to the thousands of businesses that still operate in a traditional way.
Check here: Bioeconomy: the new growth front from which Colombia has not yet taken off
According to Yeferson Rodríguez, accounting supervisor at Ventus Consultores, the problem does not lie in the complexity of the standard, but in the lack of control within the organizations or the lack of use of experts in the field, who can lend a hand in compliance with these requirements.
“Ignorance or the absence of clear procedures can lead to severe sanctions, ranging from fines between 1% and 5% of the value of operations or income, to the temporary closure of the establishment in cases of recidivism,” he explained.
Electronic invoice
iStock
Beyond the economic impact, Rodríguez points out that the consequences go far beyond a fine, given that “not complying with the Dian also affects the reputation, operational stability and trust of customers and suppliers. Sanctions can slow down the growth of smaller companies or even lead to the suspension of activities.”
Common faults and technical errors
Although technology has simplified the process, Dian continues to identify frequent errors in the issuance of electronic invoices. Among the most recurrent are incomplete or incorrect data, repeated numbering, errors in tax calculations and failure to comply with established deadlines.
You may be interested: The effects for Petro, his relatives and Benedetti of entering the Clinton List
“To avoid these problems, one could, for example, adopt software validated by Dian and strengthen internal review controls before sending each invoice. The electronic system requires precision and traceability, so even a minor error can lead to sanctions or subsequent requirements,” Rodríguez added.
It is worth remembering that the Dian requires all companies to be registered in the RUT with updated information, use validated and authorized billing software that meets the required technical parameters, and carry out prior tests to ensure its correct functioning before operating. Complying with these requirements not only avoids sanctions, but also improves administrative efficiency, traceability of operations and fiscal transparency in organizations.
Electronic invoice – Taxes
Image generated with Artificial Intelligence – ChatGPT
“Electronic invoicing not only represents a legal obligation, but also a strategic opportunity. It allows you to optimize administrative processes, reduce costs in paper, printing and physical storage, and facilitate the traceability of operations. In addition, it promotes environmental sustainability by reducing the carbon footprint and strengthening business competitiveness,” said the spokesperson for Ventus Consultores.
Rodríguez closed by highlighting that tax digitalization also opens the door to electronic factoring, a tool that facilitates access to financing for small and medium-sized companies, thanks to the validity of invoices as financial support.
Also read: ‘They are taking away the promise of value from Bre-B’
Finally, it must be said that Dian insists that the goal is not to punish, but to promote formality and efficiency. However, compliance depends on companies assuming electronic invoicing not as an imposed procedure, but as a pillar of their accounting and financial management.
DANIEL HERNÁNDEZ NARANJO
Portfolio Journalist
