Colombia: New Resolution Implements Electronic Invoicing System for Payroll Payments

The Colombian Tax Authority – DIAN (National Directorate of Taxes and Customs) issued Resolution N° 13 on 11 February 2021, through which the electronic support document for the payroll payments is implemented, its electronic invoicing system is developed, and the technical annex is adopted.

Based on what was initially provided by DIAN in the draft Resolution issued in December 2020, the final regulation of the electronic payroll changes the implementation start date from 31 March 2021 to 31 May 2021.

Employers required by the Government to implement the electronic payroll, must fulfil the special requirements mentioned in the Resolution, initiate management, and prepare for the respective authorisation of the electronic payroll with the billing provider.

In order to do so, López & Asociados has been part of several multidisciplinary teams with each client, along with engineers, payroll software experts, electronic invoicing providers and tax experts, aimed at the implementation of this novel solution for the authorities and additional monthly reports for employers.

For more information on these articles or any other issues involving labour and employment matters in Colombia, please contact Alejandro Castellanos (Partner) of López & Asociados at alejandro.castellanos@lopezasociados.net or visit www.lopezasociados.net