:quality(80))
Technical requirements
Platform - Dirección de Impuestos y Aduanas Nacionales (DIAN)
Format - UBL 2.1 + DIAN extensions
Archival period - Minimum 6 years
B2G mandates
Receiving - All public bodies
Issuing - All public bodies and their suppliers
B2B mandates
Issuing and receiving for all businesses
Additionally
Pre-Validation Model: Colombia employs a pre-validation system where electronic invoices must be submitted to the DIAN for validation before being issued to recipients. This ensures compliance and authenticity of the invoices.