Electronic invoicing: recent changes have companies in jeopardy

With the entry into force of Resolution 000202 of 2025, the digital transformation of the Colombian tax system accelerated through the implementation of a new unified database that centralizes information on taxpayers and purchasers. However, this represents a technical leap for the country, one for which many stakeholders are unprepared and risk being left behind.

Behind the regulatory advance, many companies face a new dilemma : how to adapt their systems and work teams in a context where resources, time, and technical knowledge are not equal for everyone, given that time is running out and tax authority controls are accompanied by requirements and sanctions.

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The new regulation establishes that, when issuing equivalent electronic documents, the buyer's information must be validated online through a connection between the DIAN and authorized technology providers. This creates a requirement that, while useful for streamlining the tax ecosystem, represents a fundamental change in the operations of thousands of organizations.

According to Sovos Saphety, a firm specializing in electronic invoicing, the greatest challenges are concentrated in three areas, starting with system compatibility, the risks of automatic validation, and the lack of clear technical guidelines. They also warn that the impact is uneven and falls most heavily on small and medium-sized enterprises (SMEs).

"While some companies already operate with robust automation systems and ERP platforms, others, especially SMEs, still rely on manual processes that not only consume time but also increase the margin of error. In fact, despite the fact that more than 1.3 million companies are already enabled to issue electronic invoices in Colombia, the technological gap continues to dictate the pace of the transition," says a recent report on this alert.

In this regard, Oscar Mauricio Moreno, CEO of F&M Technology – E-Bill, explains that "access to technology is crucial for companies to move away from manual processes that consume time and resources." However, he acknowledges that many SMEs lack the infrastructure or trained personnel to adopt automation solutions that would allow them to fully comply with the new DIAN requirements.

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Strong pressures

This operational backlog creates additional pressure for internal teams, especially in areas such as accounting, treasury, and invoicing. Now, in addition to correctly issuing documents, they must ensure that all information is validated against a centralized, error-free database. If the data doesn't match official records, the system will automatically reject it.

It should be noted here that for large companies, this challenge is met with the support of integrated platforms that enable automated validation, accounting, and reconciliation of electronic invoices. However, for SMEs, the scenario is more adverse, given that they face the dual task of adapting their technology and training their staff in new procedures without sacrificing daily operations.

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Karoll Cuadros, e-commerce manager at Sovos Saphety, agrees that success will depend on companies' ability to interpret and execute technically. He asserts that one of the biggest current risks is the lack of clarity in the DIAN guidelines, because "although the resolution establishes some parameters, many companies still lack clear guidance on the required fields, format, and sequence of the data they must report."

This expert also maintains that "despite the difficulties , the new system presents undeniable advantages, such as the reduction in required data, since only the buyer's identification type and number, and an optional email address, are required. It simplifies the process and strengthens the protection of personal data, in line with Law 1581 of 2012. In the long term, automation promises to reduce human errors, improve tax accuracy, reduce costs, and streamline cash flow."

However, as both Cuadros and Moreno warn, these benefits will only be achieved if companies carry out meticulous work on four critical fronts, including reviewing their data structure with their technology provider to ensure alignment with DIAN requirements.

“Second, adjust internal systems and run validation tests before the formal launch. Third, train the personnel involved so they can properly operate the new tools. And fourth, establish monitoring and control mechanisms to correct errors before they lead to sanctions,” said Óscar Mauricio Moreno.

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F&M Technology – E-Bill points out that technological partners play a crucial role in this transition, since "it's not just about adapting systems, but also about translating technical requirements into concrete actions that improve business competitiveness." They emphasize that many companies must invest in solutions based on artificial intelligence and automation, which allow for the integration of electronic invoicing with payment platforms and ERP systems, generating greater efficiency.

Thus, both sources emphasized that Resolution 000202 is not a simple administrative modification, but rather represents a structural change in the way Colombian companies interact with the tax system. For some, it will be an opportunity for transformation; for others, it will be an operational burden that requires investment, decisiveness, and speed, making it clear that no one can afford to be left behind.

“The impact of implementing e-invoicing also presents significant opportunities,” Moreno insists, explaining that “for successful implementation, it is essential that companies, especially SMEs, have access to appropriate technological solutions and are trained in their use.”

In all of this, what's at stake is not just compliance with a standard, but also organizations' ability to adapt to a new operational logic based on technology, precision, and real-time validation. As electronic invoicing in Colombia has entered a new phase, companies will have to decide whether to view change as an obstacle or as a catalyst for efficiency and evolution.