Decree 1154 of 2020 modified the regulations governing the circulation of electronic invoices in Colombia, establishing their status as negotiable instruments within Chapter 53 of Decree 1074 of 2015, the Single Regulatory Decree for the Commerce, Industry, and Tourism Sector. This decree regulated the use, transfer, and electronic execution of electronic invoices as negotiable instruments, marking a fundamental step toward tax modernization.
Legal basis for judicial enforcement
Judges in the Republic have used Decree 1154 of 2020, along with provisions of the Commercial Code and the General Code of Procedure, to support their decisions regarding electronic invoices as enforceable negotiable instruments. However, the correct application of the regulations depended, to a large extent, on the functioning of the RADIAN platform of the National Directorate of Taxes and Customs (DIAN), which is responsible for the traceability and electronic management of invoices [Decree 1154 of 2020].
Initial practical limitations
RADIAN enabled essential functionalities for the management of electronic invoices, such as acknowledgment of receipt, acceptance, endorsement and re-endorsement, only with Resolution 000015 of February 11, 2021 and subsequently with Resolution 000085 of 2022. Before these dates, these actions were not available, making it impossible to effectively process invoices issued in 2020, 2021 and part of 2022.
Legal problems arising
This situation led to a lack of operational understanding among some judges, who requested actions in enforcement proceedings that the parties could not fulfill due to the absence of electronic functionalities in the RADIAN system. As a result, many payment orders were denied and enforcement actions were rejected due to the inability to provide the required documents or evidence.
Emblematic cases such as the decisions of the Superior Court of Medellín (file No. 05001 22 03 000 2022 00697 00, of December 16, 2022) and the Supreme Court of Justice – Civil Cassation Chamber (file 05001 22 03 000 2022 00519 01, of December 7, 2022) recognize this difficulty and demonstrate the concreteness of such problems in judicial practice [Superior Court of Medellín][Supreme Court of Justice].
Conclusions and perspectives
The implementation of electronic invoicing remains a challenge for individuals and legal entities, due to:
- Lack of knowledge in judicial practice of the possible and required actions for execution.
- The lack of full functionality and initial operability of the RADIAN.
- The insufficient clarity and support provided by the DIAN in this area.
The role of the DIAN (Colombian Tax and Customs Authority) is crucial to improving the understanding, functionality, and support in the implementation of electronic invoices, but to date, its performance has been deficient, which directly affects taxpayers required to issue electronic invoices.
This article integrates legal provisions and practical situations affecting the execution of electronic invoices in Colombia, highlighting the need for institutional strengthening and training to guarantee effective compliance and recovery of outstanding payments through enforcement proceedings. Here is a complete article integrating Colombian regulations on the execution of electronic invoices and their challenges:
Electronic invoice execution
Decree 1154 of 2020 modified the regulations governing the circulation of electronic invoices in Colombia, establishing their status as negotiable instruments within Chapter 53 of Decree 1074 of 2015, the Single Regulatory Decree for the Commerce, Industry, and Tourism Sector. This decree regulated the use, transfer, and electronic execution of electronic invoices as negotiable instruments, marking a fundamental step toward tax modernization.
Legal basis for judicial enforcement
Judges in the Republic have used Decree 1154 of 2020, along with provisions of the Commercial Code and the General Code of Procedure, to support their decisions regarding electronic invoices as enforceable negotiable instruments. However, the correct application of the regulations depended, to a large extent, on the functioning of the RADIAN platform of the National Directorate of Taxes and Customs (DIAN), which is responsible for the traceability and electronic management of invoices [Decree 1154 of 2020].
Initial practical limitations
RADIAN enabled essential functionalities for the management of electronic invoices, such as acknowledgment of receipt, acceptance, endorsement and re-endorsement, only with Resolution 000015 of February 11, 2021 and subsequently with Resolution 000085 of 2022. Before these dates, these actions were not available, making it impossible to effectively process invoices issued in 2020, 2021 and part of 2022.
Legal problems arising
This situation led to a lack of operational understanding among some judges, who requested actions in enforcement proceedings that the parties could not fulfill due to the absence of electronic functionalities in the RADIAN system. As a result, many payment orders were denied and enforcement actions were rejected due to the inability to provide the required documents or evidence.
Emblematic cases such as the decisions of the Superior Court of Medellín (file No. 05001 22 03 000 2022 00697 00, of December 16, 2022) and the Supreme Court of Justice – Civil Cassation Chamber (file 05001 22 03 000 2022 00519 01, of December 7, 2022) recognize this difficulty and demonstrate the concreteness of such problems in judicial practice [Superior Court of Medellín][Supreme Court of Justice].
Conclusions and perspectives
The implementation of electronic invoicing remains a challenge for individuals and legal entities, due to:
- Lack of knowledge in judicial practice of the possible and required actions for execution.
- The lack of full functionality and initial operability of the RADIAN.
- The insufficient clarity and support provided by the DIAN in this area.
The role of the DIAN (Colombian Tax and Customs Authority) is crucial to improving the understanding, functionality, and support in the implementation of electronic invoices, but to date, its performance has been deficient, which directly affects taxpayers required to issue electronic invoices.
