ABC of the executive collection of an electronic invoice

Who are required to perform electronic invoicing:

• Legal entities that dispose of goods and/or services.
• Natural persons who dispose of goods and/or services with gross income greater than 3,500 UVT.
• Natural persons contracted by the State with gross income greater than 4,000 UVT.
• Natural persons other than retailers, artisans, farmers and ranchers with income of less than 3,500 UVT but:
• With more than one business establishment.
• Exploitation of intangibles.
• Customs users.
  • Consignments and investments greater than 3,500 UVT. Taxpayers who opted for the Simple Taxation Regime – RST

Electronic invoice requirements

1. Contain the signature of the seller or service provider, who is the issuer of the title.
2. Make mention of the incorporated right.
3. Be issued as a consequence of the actual and material delivery of goods or the effective provision of services by virtue of a contract of sale (verbal or written) or provision of services.
4. Deliver to the buyer or beneficiary to accept it (expressly or tacitly) or reject it. Tacit acceptance is understood when the issuer is not claimed for the content of the invoice within 3 business days following the date of receipt of the merchandise or provision of the service or 20 days following in the case of invoices issued for the provision of health services .
5. Give an account of the due date of the invoice. In case of absence of express mention of the expiration date, it will be understood that it must be paid within 30 calendar days following the issuance of the invoice.
6. Evidence the date of receipt of the invoice by indicating the name, identification or signature of the person in charge of receiving it.
7. Be validated prior to issuance by the Directorate of National Taxes and Customs (DIAN).
8.  The requirements established in article 617 of the Tax Statute.

IMPORTANT: It is necessary to clarify that the lack of any requirement at the time of making the electronic invoice only affects its quality as a security plus it does NOT affect the validity of the legal transaction that gave rise to it; which implies that the judicial collection process must begin with a declarative process and later, if necessary, proceed through an executive process.

Prerequisites for electronic invoices to initiate an executive collection:

• The invoice due in XML file
• The proof of sending and receiving the invoice
• The indication of whether the invoices were expressly or tacitly accepted and in the first case, the proof of acceptance or in the second, the proof of delivery of the email address of the invoice.
• Evidence of the registration of the invoices in the RADIAN so that the invoice can be collected as security and to be able to make its respective collection.
• Invoice in PDF format

To take into account: What it is, how it works and when the use of the new RADIAN application is mandatory

RADIAN is part of the Electronic Invoicing system whose purpose is to manage the registration, consultation and traceability of electronic sales invoices as value.

At the time of issuing an electronic invoice that meets all the legal requirements to be considered a security, it is registered on the RADIAN platform, which guarantees and grants certainty about who is its legitimate holder, providing reliability and security to the negotiations or executive processes that are carried out.

Not all electronic invoices must be registered in RADIAN, only those that are tacitly accepted, the invoices with which it is expected to initiate an executive process and also, all those that have a circulation vocation for subsequent negotiations.

The following are the events that can be registered on the RADIAN platform that reflect the traceability of the security on the platform:

1. Initial and subsequent registrations of the electronic invoice as a security for general or direct negotiation.
2. Electronic endorsements such as, property, guarantee, proxy, with effects of assignment and cancellation of endorsement.
3. Endorsements.
4. Mandates by documents, by time or by termination.
5. Payment reports.
6. Total or partial payments of the electronic invoice.
7. Limitations and terminations of the circulation of electronic invoices.
8. Protests.

Regulatory framework and bibliography

• Commercial Code
• Tax Statute
• Law 1231 of 2008
• Decree 1625 of 2016
• Law of Growth 2010 of 2019
• Resolution 00042 of 2020
• Decree 358 of 2020
• Decree 1154 of 2020
• Resolution 00085 of April 8, 2022 issued by the DIAN
• Judgment of June 15, 2022. Civil Chamber of the Superior Court of Bogotá.
• Judgment of December 16, 2022. Rad. 05001 22 03 000 2022 00697 00. Second Chamber of Civil Decision of the Superior Court of Medellín
• www.dian.gov.co