In Colombia, e-Invoicing has become mandatory for businesses since 2019 and the National Directorate of Taxes and Customs (DIAN) is the responsible authority. According to the latest developments, Colombia’s tax agency expanded the scope of the country’s e-Invoice system as of April 1 2023. Until now, the requirements have been applied for large taxpayers, for all supplies worth more than five units of tax value (UVT), the same requirements will be applied for remaining taxpayers and its expected date for meeting requirements will be May 1 and June 1, respectively. It is important that the obligation is based on UVT and it is updated every year by the DIAN.
You may check the official announcement here.