Electronic invoicing: the headache for companies that do not comply

Complying with electronic invoicing is no longer an option; in Colombia, this process has become a legal obligation that transcends the tax sphere and is at the heart of business digital transformation. Noncompliance, however, continues to be a problem for many companies, especially those that lack solid internal controls or are unfamiliar with the DIAN's processes.

According to official figures, between the system's implementation and March 2025, the tax authority has sanctioned 1,457 establishments for not issuing electronic invoices; while in August 2024, the number of companies authorized to issue digital invoices was 20,454, a figure that demonstrates progress in adoption, but also a considerable gap compared to the thousands of businesses that still operate traditionally.

See here: Bioeconomy: the new growth front from which Colombia has yet to take off

According to Yeferson Rodríguez, accounting supervisor at Ventus Consultores, the problem lies not in the complexity of the standard, but in the lack of oversight within organizations or the underutilization of subject matter experts who could help in meeting these requirements.

" Ignorance or lack of clear procedures can lead to severe penalties, ranging from fines of 1% to 5% of the value of transactions or revenue, to temporary closure of the establishment in cases of repeat offenses," he explained.

Beyond the economic impact, Rodríguez points out that the consequences go far beyond a fine, given that "failure to comply with the DIAN also affects reputation, operational stability, and the trust of customers and suppliers. Sanctions can hinder the growth of smaller businesses or even lead to the suspension of operations."

Common faults and technical errors

Although technology has simplified the process, the DIAN continues to identify common errors in the issuance of electronic invoices. Among the most common errors are incomplete or incorrect data, duplicate numbering, errors in tax calculations, and failure to meet established deadlines.

You might be interested in : The effects for Petro, his family, and Benedetti of joining the Clinton List

"To avoid these problems, one could, for example, adopt software validated by the DIAN (National Tax Agency) and strengthen internal audit controls before sending each invoice. The electronic system requires precision and traceability, so even a minor error can result in a penalty or subsequent requirements," Rodríguez added.

It's worth remembering that the DIAN requires all companies to be registered with the RUT (Taxpayer Registry) with updated information, use validated and authorized invoicing software that meets the required technical parameters, and conduct pre-testing to ensure proper functioning before operating. Complying with these requirements not only avoids penalties but also improves administrative efficiency, transaction traceability, and fiscal transparency for organizations.

“Electronic invoicing is not only a legal obligation, but also a strategic opportunity. It allows for streamlining administrative processes, reducing costs in paper, printing, and physical storage, and facilitating the traceability of operations. Furthermore, it promotes environmental sustainability by reducing the carbon footprint and strengthening business competitiveness,” noted the Ventus Consultores spokesperson.

Rodríguez concluded by highlighting that tax digitalization also opens the door to electronic factoring, a tool that facilitates access to financing for small and medium-sized businesses, thanks to the validity of invoices as financial support.

Read also: ' They're taking away Bre-B's promise of value'

Finally, it should be noted that the DIAN insists that the goal is not to punish, but to promote formality and efficiency. However, compliance depends on companies adopting electronic invoicing not as an imposed procedure, but as a pillar of their accounting and financial management. DANIEL HERNÁNDEZ NARANJO

Portfolio Journalist