Compliance Alert - DIAN extends the deadline for e-invoices and electronic equivalent documents adoption by 3 months

The DIAN has issued Resolution 000008/2024, extending the implementation deadline by three months for Technical Annexes 1.9 and 1.0, which cover electronic sales invoices and electronic equivalent documents.

The revised mandatory dates are as follows:

• Annexe v1.9: The deadline, initially set for 2 February 2024, has been extended to 1 May 2024;
• Annexe v1.0: The adoption period for electronic equivalent documents is extended from 1 May 2024 to 1 November 2024 (specific dates vary based on the type of electronic equivalent document).

The implementation schedule for the electronic equivalent document, mainly for cash register machine tickets with Point of Sales (P.O.S.) systems, is as follows:

• 1 May 2024 - Large taxpayers;
• 1 June 2024 - Income tax filers who do not have the status of Large taxpayers;
• 1 July 2024 - Non-filers of income tax or taxpayers who don't meet the above criteria.

The following timeline applies to the implementation of other electronic equivalent documents:

     - 1 August 2024

• Home public services;
• Passenger transport ticket;
• Extract.

     - 1 September 2024

• The passenger air transportation ticket or ticket;
• The ballot, fraction, form, cardboard, ticket, or instrument in games of luck and chance other than localized games;
• The document in localized games.

     - 1 October 2024

• The document issued for the collection of tolls;
• The transaction settlement receipt issued by the Stock Exchange;
• The operations document of the agricultural and other commodities exchange.

     - 1 November 2024

• The entrance ticket to public performances of the performing arts and other public shows;
• The movie admission ticket.