Compliance Alert- DIAN published a new Resolution related to the Electronic Sales Invoice (FEV) and the Electronic Equivalent Document (DEE)

The Resolution 000202 of 03/31/2025 introduced important changes regarding data required from the buyer for the FEV and the sending time of the DEE for residential public services. It amended the previous Resolution 000165 of 2023.

The main changes are as follows:

• DEE for public utility services:
  • Scope: The resolution specifies that DEEs issued by public utility companies can only cover sales of goods and services directly related to providing those public services.
  • Extended Generation Timeframe: The resolution grants public utility companies a grace period of up to 48 hours to generate, transmit, and validate the DEE when billing occurs on-site, and immediate electronic processing isn't feasible.
• Purchaser's data for issuing the FEV or DEE
  • To simplify the invoicing process, the resolution limits the mandatory information required from the purchaser to only:
    • • Full name or company name
      • Type and identification number
      • Email address
• Automated Data Population
  • DIAN will launch a new service allowing FEV and DEE issuers to automatically retrieve buyer information using the buyer's identification number. This service will automatically populate the customer's name/company name and email address from an official database, reducing the need to request this information manually.
• Data Usage Restrictions
  • The data obtained from this service can only be used to issue the FEV or DEE at the time of sale. DIAN will implement security measures and controls to ensure the proper and individual use of this information.
• Launch of Electronic Consultation Service
  • As announced in Press Release No. 026, DIAN will offer an electronic consultation service starting in the second week of April. This service allows connected applications and devices to access the information required to issue electronic sales invoices correctly.

The Resolution will enter into force once published in the Official Gazette in Colombia.