Electronic Invoices for Services Abroad: Colombia VAT Rules

In general, providers of professional services from Colombia must issue electronic invoices unless a legal exception applies. A client abroad does not remove that duty. DIAN Resolution 227 of 2025 separates required issuers, exceptions and electronic invoices in Articles 1.5.1.1.3.3, 1.5.1.1.3.4 and 1.5.1.2.1.1.

This guide covers independent workers who work from Colombia. Ask a Colombian accountant to assess the duties in your case.

What it is

Who issues the purchase support document?

The purchase support document (documento soporte) for purchases from sellers without an invoice duty belongs to the buyer. It supports costs, deductions or input VAT under Colombian rules. It does not replace an invoice that a service seller must issue. See DIAN's support-document guide.

Article 1.5.2.2.2 of Resolution 227 sets who must issue it electronically. A foreign client does not have this duty merely because it hires a Colombian. If you buy services from a seller without an invoice duty, review your own duties as a buyer.

Who it applies to

When is an individual exempt from issuing invoices?

The resolution exempts certain individuals who are not liable for VAT. They must meet all the conditions in Tax Code Article 437. Income alone is not enough. The conditions also cover business locations, franchises, customs-user status, contracts and deposits from the activity.

Exporting services does not create an invoice exception. Claiming the VAT exemption also requires service-exporter registration in the tax registry (RUT). DIAN Concept 1423 of 2025 explains that registration. Low income alone therefore does not establish an exception.

An exception covers electronic or digital services supplied from abroad by suppliers without Colombian tax residence. It does not describe work done from Colombia. Under the same resolution, a person who voluntarily opts to invoice must follow the system's rules.

Steps

General steps to invoice a foreign client

These steps cover normal operation. Resolution 227 also sets procedures for technology failures at DIAN or the issuer. In those cases, the timing of validation or the invoice format can differ. Check the applicable procedure with the invoice provider. For the account used to receive payments, see opening a Colombian bank account as a foreigner.

Review the RUT with an accountant.
Confirm the activity, tax responsibilities and exporter status where applicable.
Complete electronic-invoice enrollment. Use DIAN's procedure and select an invoice solution. The resolution includes DIAN's free service.
Obtain invoice-number authorization.
Check its association with the chosen solution.
Collect the client and service details. Record who receives the benefit and where they use it.
Decide the VAT treatment with an accountant.
Check the exemption before using it.
Generate and send the invoice for validation. Deliver it to the client under DIAN's procedure.
Keep the invoice and evidence. Match them to the contract and payment.

Procedure source: Resolution 227, invoice system. Article 1.5.1.11.4 requires Spanish and Colombian pesos in the legally valid XML. It permits an additional language and currency. The visual copy may show only the foreign language and currency. An English PDF with a USD amount alone does not meet the electronic-invoice process.

Common mistakes

Treating every foreign payment as an exempt service export.
Using a bank receipt in place of a validated invoice.
Asking the buyer to replace a required invoice with a purchase support document.

The VAT exemption does not decide whether an income tax return is due. See tax residency and income tax, PILA for independent workers and foreign payment records.

Educational information, not legal or tax advice.

Exceptions

When is a service export exempt from Colombian VAT?

Tax Code Article 481(c) requires services provided in Colombia and used only abroad. The users must be businesses or people without business or activities in Colombia. This is a VAT exemption with conditions. Payment in dollars or euros does not prove those conditions.

DIAN explains that the client may have economic ties in Colombia if the direct beneficiary uses the service only abroad. The general rule does not apply if a related party in Colombia receives all or part of the benefit. It also fails if the service relates to a product, activity or operation that the foreign client develops or markets in Colombia. The law has a special rule for services related to software development or film, television and other audiovisual production. The software or works must have copyright protection. It requires export and distribution abroad by the beneficiary in the international market. For the software, film and television services covered by the regulation below, access from Colombia must be by users other than the buyer abroad. Check its conditions with an accountant.

Decree 2223 of 2013, compiled into Decree 1080 of 2015, requires these records:

The invoice or legally valid equivalent document.
An accepted offer or quote; a contract; or a purchase order or letter of intent with acknowledgment of receipt of the service.
The provider's certification that the service was for use only abroad and that the client was told this. The regulation exempts its specified special services from this certification.

The agreement record must show the price or its calculation, destination country, service, and buyer's name and foreign address. The regulation warns that failure to meet the exemption conditions can make the provider liable for VAT not invoiced.

Official sources

Continue: review the tax dates available in the deadline checker.

Frequently asked questions

Must I invoice a client without a Colombian tax ID?

The client’s location does not remove the seller’s invoice duty. Check which foreign buyer identification the invoice solution requires.

Is every service paid in dollars VAT-exempt?

No. The exemption has conditions for use, the beneficiary, RUT registration and supporting records. The payment currency does not decide VAT.

Do I issue a purchase support document for my sales abroad?

The purchase support document belongs to the buyer in the cases and conditions set by DIAN. It does not replace an invoice you are required to issue.

Can I invoice only in English and dollars?

The legally valid XML requires Spanish and Colombian pesos. It may add another language and currency. The visual copy may show only English and dollars. A commercial PDF alone does not replace the electronic invoice.

Own property in Colombia, or planning to buy? The Colombia Owner Kit (US$79) covers the dates, documents and questions owners face. See what's in it.