On 26 October 2026, the DIAN published a step-by-step instructional guide for taxpayers to verify the validation status of electronic sales invoices using the Unique Electronic Invoice Code (CUFE). This initiative is part of the ongoing implementation of Resolution 000042 of 2020, which established the technical standards for electronic invoicing in Colombia. The CUFE, a 96-character alphanumeric hash generated at the moment of invoice authorization, contains encrypted information about the invoice issuer, receiver, amounts, and the DIAN’s validation timestamp. The guide details access to the DIAN’s free public consultation service (Consulta de Factura Electrónica) via the DIAN portal, mobile app, and API integration for bulk verification. Validation confirmation is mandatory for buyers to legally support VAT credits and deductible expenses under Article 771-2 of the Tax Statute.
Key Takeaways
- Real-Time Validation Check: Taxpayers can instantly confirm if an invoice has been successfully validated by the DIAN, rejected, or is pending. Only invoices with status “Validada” (Validated) generate fiscal effects for VAT credit and income tax deduction.
- Bulk Verification for Large Volumes: Companies processing high volumes of supplier invoices are encouraged to integrate the DIAN’s REST API into their ERP systems for automated, scheduled batch verification, reducing manual workload and error risk.
- Legal Consequences of Non-Verification: Accepting and booking invoices without DIAN validation exposes the buyer to denial of VAT credits, rejection of deductible expenses, and potential fines for negligence under Article 651 of the Tax Statute. The DIAN recommends verification at the moment of receipt, not only at period-end.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement