Resolution 000948: Changes to RIPS and Electronic Invoicing in Healthcare

The Colombian Ministry of Health and Social Protection has published Resolution 000948 of 2026, which consolidates the regulations related to the Individual Health Services Provision Record (RIPS) and the Electronic Sales Invoice (FEV) in the healthcare sector.

The new regulation introduces adjustments to definitions, scope, validations, procedures, and technical governance, impacting healthcare providers, Responsible Payment Entities (ERP), technology providers, pharmaceutical managers, and companies operating within the healthcare ecosystem.

In addition, the resolution repeals Resolutions 2275 of 2023, 558 of 2024, and 1884 of 2024, consolidating all requirements into a single regulatory framework.

Resolution 000948 Healthcare RIPS: Key Changes for the Healthcare Sector

The primary objective of the resolution is to extend the implementation timelines for electronic invoicing in healthcare, update the operational requirements for RIPS, and strengthen the integration between both processes through new technical annexes.

The regulation also aligns its requirements with the specifications established by the Colombian Tax Authority (DIAN) in Electronic Invoicing Technical Annex 1.9, promoting greater standardization of information exchanged among healthcare stakeholders.

Official information published by the Ministry of Health and Social Protection can be consulted at:

https://www.minsalud.gov.co

Who Is Subject to Resolution 000948?

The resolution expands the scope of obligated entities to include manufacturers, importers, and holders of health registrations that conduct large-scale sales of medicines, medical devices, and healthcare supplies to Health Promotion Entities (EPS) and other payers for subsequent distribution or administration to patients.

At the same time, certain services not financed with public resources are excluded from the scope, including some alternative medicine services, cosmetic surgery providers, research centers, and driver certification centers, without affecting their obligation to issue electronic invoices when required by DIAN regulations.

New Technical Annexes for RIPS and FEV

One of the most significant changes introduced by Resolution 000948 Healthcare RIPS is the reorganization of Technical Annexes No. 1 and No. 2, which will now be published independently through the SISPRO Electronic Invoicing portal.

Technical Annex No. 1

This annex includes the technical specifications for generating, structuring, and validating RIPS, as well as the relationship rules between RIPS and electronic invoices.

Technical Annex No. 2

This annex defines the additional data fields required for generating Electronic Sales Invoices (FEV) in the healthcare sector and establishes how invoice information must be linked to RIPS data.

Updated technical documentation is available through the SISPRO Electronic Invoicing portal:

https://www.sispro.gov.co/central-financiamiento/Pages/facturacion-electronica.aspx

Changes to Healthcare Electronic Invoicing

The resolution introduces several new mandatory fields for healthcare electronic invoices, including information related to:

• Payment methods.
• Healthcare coverage and benefit plans.
• Contract or policy numbers.
• Invoices without contracts.
• Co-payments and moderation fees.
• Advance payments.
• Billing periods.
• Unique Contract Code (CUCON).
• Product and service coding and descriptions.

Additionally, new XML elements aligned with the UBL standards defined by DIAN for electronic invoicing have been incorporated.

Official electronic invoicing specifications can be reviewed at:

https://www.dian.gov.co/impuestos/factura-electronica

New Unique Contract Code (CUCON)

The resolution introduces the Unique Contract Code (CUCON), a 64-character alphanumeric string generated through the SHA-256 cryptographic hashing algorithm by the Comprehensive Financial and Healthcare Information System (SIIFA).

This identifier must be reported during electronic invoice submission processes whenever applicable, becoming a new mechanism for control and traceability within Colombia’s healthcare electronic invoicing ecosystem.

New Validations and Rejection Rules

Another key aspect of Resolution 000948 Healthcare RIPS is the introduction of new technical and functional validation requirements.

These include:

• XML structure validations.
• Content validations and relationships between RIPS and FEV.
• Storage and transmission validations.
• XML and JSON consistency validations.
• New automatic rejection rules.

The resolution also increases the number of mandatory validations and converts several rules that previously generated notifications into rejection conditions.

Changes to RIPS

Regarding the Individual Health Services Provision Record (RIPS), the regulation introduces new fields and updates related to:

• Medication data.
• ICD-11 disease classification.
• Integration with SIRAS records.
• New clinical and administrative validation rules.
• Integration with electronic invoicing information.

Additionally, five new rejection rules will become effective starting June 1, 2026.

Effective Dates

Implementation will occur gradually:

• Starting June 1, 2026, several validation rules that previously generated notifications will become rejection rules.
• Starting July 1, 2026, structural software updates and new version requirements will become mandatory.

Organizations should proactively review their technological developments, ERP integrations, and invoicing processes to ensure compliance with the new requirements.

How to Prepare for Implementation

Resolution 000948 Healthcare RIPS creates technical, operational, and regulatory impacts for healthcare organizations.

For this reason, organizations should review:

• XML and JSON structures.
• RIPS validations.
• New mandatory FEV fields.
• Rejection rules.
• ERP and invoicing system integrations.
• Submission and validation processes.

If your organization uses Microsoft Dynamics 365 Business Central, it is important to assess how these changes may affect your electronic invoicing and regulatory compliance processes.

At LLB Solutions, we help companies and partners stay aligned with regulatory and tax requirements across Colombia and Latin America through certified localization solutions for Microsoft Dynamics 365 Business Central.

Need Help Adapting to the New Requirements?

Do you need to adapt your operations to the new RIPS and healthcare electronic invoicing requirements?

At LLB Solutions, we support healthcare organizations, providers, and technology partners in implementing tax compliance and regulatory solutions for Microsoft Dynamics 365 Business Central.

Contact us to evaluate the impact of Resolution 000948 and plan a secure transition to the new technical and regulatory requirements.

 

info@llbsolutions.com | Colombia Localization