Colombia and the New Stage of Tax Digitalization in Latin America

Tax digitalization in Latin America does not follow a single model, nor does it evolve uniformly. Its development takes place across functional axes that strengthen tax control, operational traceability, and organizational efficiency. Rather than focusing solely on the isolated adoption of “new electronic documents,” the region has shown a clear trend toward integrating the entire commercial cycle, where every relevant event generates a verifiable electronic record.

In this context, Colombia holds a relevant position. Its pre-validation scheme and the technological infrastructure of the DIAN make it possible to clearly analyze how other countries have expanded their capabilities, while Colombia continues to adopt its own tools aimed at improving data quality and interoperability.

The following analysis is based exclusively on models already implemented and regulations currently in force across the region. It does not anticipate future regulations or establish mandatory scenarios; instead, it offers a technical perspective for organizations closely monitoring the evolution of the digital tax ecosystem.

1. Traceability Axis: Electronic Tracking of the Movement of Goods

Across several Latin American countries, digitalization has advanced toward greater visibility of goods in transit. The experiences of Peru, Ecuador, Chile, and Mexico illustrate how electronic traceability has become a key component in modernizing both logistical and tax control.

These schemes enable, among other aspects:

• Monitoring the movement of goods across different geographic locations.
• Reducing reliance on physical documentation.
• Integrating internal systems with logistics platforms and ERPs.
• Facilitating on-site inspections by tax and control authorities.

Situation in Colombia

Currently, Colombia does not have a specific electronic document for the transportation of goods equivalent to these models. However, regional experience provides clear references on how transport traceability can be integrated into fiscal and operational control.

2. Tax Settlement Axis: Accuracy in Tax Capture

Another significant regional trend is the digitalization of processes that directly impact tax settlement, particularly through electronic withholdings and perceptions. Countries such as Chile, Argentina, Ecuador, Mexico, and Peru have implemented mechanisms that record these transactions in a structured and electronically validated manner.

Observed benefits include:

• Timely recording of withheld or perceived amounts.
• Greater consistency between taxpayer information and tax authority records.
• More robust electronic support for audits and accounting reconciliations.

Colombia

In Colombia, electronic mechanisms exist to report withholdings; however, there is no electronic withholding voucher with prior validation comparable to those implemented in other countries. The concept of perceptions is not part of the Colombian tax framework and is mentioned solely for regional comparative analysis.

3. Operational Interoperability Axis: When Information Goes Beyond Tax Control

Some countries have gone beyond strict tax control by incorporating standardized operational information into electronic documents. Mexico is a representative case, where the inclusion of additional data in electronic invoices has enabled:

• Alignment of logistics and commercial processes.
• Automated validations between buyers and suppliers.
• Reduced time required for internal operational reconciliations.

Although this informational layer is not part of direct tax control, its impact on supply chain efficiency and administrative processes is significant.

In Colombia

Current regulations allow the inclusion of non-tax information as long as the mandatory XML structure is preserved. However, there is no formal standard defined by the tax authority, meaning adoption depends on agreements between the involved parties.

4. Technological Maturity Axis: Capabilities Colombia Is Already Using

Beyond future scenarios, Colombia has already deployed tools that strengthen the quality and efficiency of electronic invoicing. A concrete example is the buyer data consultation service, regulated by Resolution 000202 of 2025, which amends Resolution 000165 of 2023.

DIAN Buyer Data Consultation Service

This service allows issuers, during the issuance of the Electronic Sales Invoice (FEV) and the Electronic Equivalent Document (DEE), to complete certain buyer data using official information registered with the DIAN.

According to the regulation:

• The issuer enters the buyer’s identification type and number.
• The system returns data such as the buyer’s name or legal entity name and email address, based on available official records.
• The service is available for both the DIAN’s free system and proprietary or third-party technology provider solutions.
• Integration is carried out through web services under defined security parameters (digital certificates and WS-Security).

In testing environments, predefined tables are used, while in production the query is made against the DIAN’s official database. The use of this information is strictly limited to the issuance of the FEV and DEE.

Technical and Operational Impact

This service delivers tangible benefits:

• Reduced errors caused by manual data entry.
• Greater agility in generating electronic documents.
• Improved data quality and consistency.
• Closer integration between taxpayers’ systems and the DIAN’s official database.

A Colombian Contribution to the Regional Context

While several countries continue to advance through the creation of new electronic documents, Colombia has chosen to strengthen data quality and interoperability with official databases. This approach may serve as a regional reference for tax administrations seeking to reduce friction, increase data reliability, and move toward more integrated digital ecosystems.

Conclusion: Readiness Goes Beyond Compliance

Regional experience shows that tax digitalization is not defined solely by the adoption of new electronic documents. Its true progress is reflected in the ability of countries and organizations to:

• Increase traceability of key operations.
• Improve data capture and data quality.
• Connect tax, logistics, and administrative processes in a structured manner.

Colombia has a mature electronic invoicing infrastructure and is already incorporating tools that deepen technological integration. The key question is no longer whether the country is prepared, but rather how prepared organizations are to operate in an increasingly digital, automated, and data-driven tax environment.

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