COLOMBIA-DIAN

Dirección de Impuestos y Aduanas Nacionales compliance, Latin America.

Definition

DIAN is the Colombian tax and customs authority. Pilots the mandatory electronic invoice since 2019 (Resolución 000020/2019). Customised UBL 2.1 format with CUFE (Código Único de Factura Electrónica) — unique SHA-384 hash. Upstream DIAN validation before sending to the receiver.

Origin

DIAN was created in 1991. Electronic invoicing piloted from 2014, mandatory since 2019.

Example in context

An issuer sends its XML to DIAN, which returns an AttachedDocument with validation ApplicationResponse and CUFE.

Related terms

• UBL — underlying format.