Due to the massive digital transformation that took place on 2020, The National Tax Administration “DIAN” clarified that for electronic invoices to be valid as securities they must be digitally signed by the biller, as well as meet all additional requirements established in the Colombian Commercial Code and the Colombian Tax Statute.

When generating an invoice, the issuer must digitally sign it in accordance with Resolution No. 00050 of 2016, in order to guarantee its authenticity, integrity, and non-rejection. The issuer may use specialized software or use the DIAN’s free web platform.

The importance of electronic invoices being valid as securities lies in that individuals involved in the transaction have legal remedies for the fulfilment of all obligations contained in them. Additionally, taxpayers may use them as evidence of their income and expenditures.

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