Colombia: ERP localization
Region: Latin America · Key facts · VAT · Partners · Local ERPs
Key facts
| Fact | Value | Status / source |
|---|---|---|
| Currency | Colombian Peso (COP) | verified [1] checked 2026-10-17 |
| VAT / GST | IVA – 19% general rate; 5% and 0% for specified goods and services | verified (secondary source) [1] checked 2026-10-17 |
| E-invoicing | DIAN electronic invoicing system: sales e-invoice (technical annex v1.9), RADIAN, electronic payroll support document, support document for purchases from non-obligated parties and electronic equivalent documents | verified [1] checked 2026-10-17 |
| Periodic / real-time reporting | VAT returns bimonthly or four-monthly depending on the taxpayer; due dates set by the last digit of the NIT (2026 tax calendar) | verified [1] checked 2026-10-17 |
| Business registration | Registration in the RUT with DIAN (also through the chambers of commerce and the VUE); branches of foreign companies must report their beneficial owners in the RUB | verified [1] [2] checked 2026-10-17 |
| Statutory accounts / chart of accounts | Not yet researched | unverified |
| Fiscal year | Not yet researched | unverified |
| Payroll localization | Not in Odoo's payroll localization list (other ERPs not yet checked) | verified [1] checked 2026-10-17 |
| Language requirements | Not yet researched | unverified |
| Data protection | Data controllers within the scope set by the SIC must register their personal-data databases in the National Database Register (RNBD) | verified [1] checked 2026-10-17 |
| Tax authority | https://www.dian.gov.co/ | verified [1] checked 2026-10-17 |
| Business Central localization | Localized by partners (apps on Microsoft Marketplace / AppSource, W1 base) | verified [1] checked 2026-10-17 |
| Odoo fiscal localization | Fiscal localization package listed | verified [1] checked 2026-10-17 |
| NetSuite country help | Oracle publishes NetSuite country help topics for this country | verified [1] checked 2026-10-17 |
Facts are summarised from official or vendor sources; "unverified" means no source was confirmed yet. Not tax or legal advice.
VAT / GST facts
| Fact | Value | Verification / source |
|---|---|---|
| VAT name | IVA | secondary taxsummaries.pwc.com checked 2026-10-17 |
| VAT standard rate | 19% | secondary taxsummaries.pwc.com checked 2026-10-17 |
| VAT reduced rates | 5% | secondary taxsummaries.pwc.com checked 2026-10-17 |
| VAT registration threshold | Not stated in the sources checked | — |
| VAT filing frequency | Bimonthly or four-monthly depending on the taxpayer; due dates set by the last digit of the NIT | official www.dian.gov.co checked 2026-10-17 |
| VAT non-resident / reverse charge | Not stated in the sources checked | — |
Summarised in our own words. official = confirmed on a government or EU Commission page; secondary = taken from a published country VAT guide and not yet confirmed officially. Thresholds and filing rules change; always confirm with the tax authority. Not tax advice.
E-invoicing
| Status | In force Live electronic fiscal-invoice system with separate equivalent documents |
|---|---|
| Model | DIAN prior validation with distinct delivery, receipt and acceptance events |
| Evidence | Direct DIAN validation page and June 2026 legal interpretation · checked 2026-10-17 · [1] [2] |
Scope and timing
Colombia's DIAN prior-validation model covers electronic sales invoices and related notes. Its validation page describes checking technical rules before delivering the document and validation evidence to the buyer. This is more than a seller's ordinary PDF export. DIAN prior validation
Do not infer identical coverage from the customer's label. B2B, B2G, consumer transactions using applicable equivalent documents and exports need the correct document and taxpayer classification. Public-sector procurement references add requirements without replacing the fiscal process. Cross-border treatment should be assessed separately from network deliverability.
Invoice lifecycle and data
DIAN's 2026 interpretation explicitly says "approved with notification" does not replace invoice receipt, goods/services receipt or express/tacit acceptance. The technical status is distinct from the events relevant to an invoice as a negotiable instrument and RADIAN. DIAN Concept 9471/2026
Preserve seller and buyer identities, fiscal number, unique document reference, structured original, validation evidence and delivery events. Store credit/debit relationships and any required recipient events separately. The same fiscal invoice may be technically accepted while commercially disputed.
For incoming purchases, validate the document and separately match the goods or service receipt. Payment approval should not arise solely because DIAN returned a successful technical status.
ERP implications
Model validation, customer delivery, invoice acknowledgement, goods/service receipt and commercial acceptance as distinct states. Collapsing them into a single "accepted" flag risks premature payment, unsupported evidence and incorrect handling of invoices intended for financing.
Confirm the issuer's authorised numbering, software/provider onboarding and current technical annex. Keep tax scope decisions separate from the provider's ability to transmit messages. Do not describe a generic XML connector as certified coverage for every equivalent document.
Test a validated invoice with a missing delivery acknowledgement, a rejected technical document and a linked credit. Reconcile both amounts and event completeness. A balanced sales ledger cannot reveal every missing recipient event.
For financed receivables, involve the legal/treasury owner before treating a platform status as evidence that the invoice can circulate. Retain the full event history with the original fiscal record.
Sources and evidence limits
Both DIAN pages were directly read on 17 October 2026, including the current 2026 interpretation. The copy does not assert a complete latest annex version, universal recipient-event deadline or every consumer equivalent-document rule. Those remain transaction-specific checks against the current consolidated framework.
Limitations: Complete current annex versions and equivalent-document scope require confirmation; technical validation is not commercial acceptance.
ERP cells for Colombia: e-invoicing matrix · status scale explained on E-invoicing. Not tax or legal advice.
Localization partners & apps
No source-checked partner or app recorded yet.
Local ERPs & accounting systems
No local system recorded yet.
Localisation via local partner
| ERP | Flag | Note | Source |
|---|---|---|---|
| Business Central | local partner | No Microsoft localization; Microsoft documents that partners localize Business Central here with apps on Microsoft Marketplace (W1 base). | verified [1] checked 2026-10-16 |
Flags are derived from vendor country lists only (Microsoft Business Central availability table, Odoo fiscal localizations, Oracle NetSuite country help, SAP S/4HANA Cloud country versions). SAP S/4HANA Cloud flags use the SAP country-version list (v02_2024). Sage Intacct, Workday, Unit4 and IFS are not flagged yet.
VAT & tax reporting
No requirement recorded yet for this country – unverified.
All countries: VAT & tax reporting
SAF-T
No requirement recorded yet for this country – unverified.
ERP-by-ERP e-invoicing cells for this country are listed, mostly as not reviewed yet, in the e-invoicing matrix.
Glossary
Terms for Colombia: DIAN · ICA, Colombia · NIT, Colombia · PILA · RNBD · RUB · RUT, Colombia. See the glossary for ERP, tax, e-invoicing and accounting terms (SAF-T, Peppol, CTC, IFRS and more).
Page last updated: · Markdown version