Regulatory updates - Colombia

The draft decree aims to address widespread misinterpretations regarding which electronic invoices must be registered in the RADIAN system and when the statutory acceptance period begins. MinCIT notes that current regulatory wording has led to divergent interpretations affecting the practical operation of electronic invoicing.

Key clarifications in the draft decree include:

• It is clarified that only electronic invoices that constitute negotiable instruments and are intended for circulation must be registered in RADIAN, and not all electronic invoices.
• Express acceptance occurs when the buyer electronically accepts within the three-day period, while tacit acceptance happens when no objection is submitted within the same timeframe
• When tacit acceptance applies and the issuer intends to endorse the invoice, they must leave an electronic record according to DIAN-defined mechanisms
• The three-business-day period for express or tacit acceptance would begin upon receipt of the invoice itself, rather than upon receipt of goods or services
• The legitimate holder must inform the debtor through RADIAN at least three days before the invoice's due date

If adopted, the decree would take effect immediately following its publication in the Official Gazette. More information in the Draft Decree is available at the following link

The Department of National Taxes and Customs (DIAN) of Colombia has updated the tax rates for ultra-processed sugary beverages (las Bebidas Ultraprocesadas Azucaradas-IBUA) and Industrially Ultra-Processed Edible Products (Impuesto a los productos Comestibles Ultraprocesadas Industrialmente-ICUI) for the year 2026.

For IBUA, the 2026 rates will be:

• COP 0.00 per 100 ml for beverages with less than 6 grams of sugar per 100 ml
• COP 40.00 per 100 ml for beverages with 6-10 grams of sugar per 100 ml
• COP 68. 00 per 100 ml for beverages with more than 10 grams of sugar per 100 ml

The tax amount is calculated using the formula: IMP = Vol/100 × Rate, where IMP is the tax amount in pesos, Vol is the beverage volume in milliliters (ml), and Rate is the applicable tax rate.

For ICUI, the 20% rate remains unchanged from the previous year and continues to apply to the total value of the product line.

The updated tax rate tables can be found in the electronic invoice technical documentation version 1.9 or accessed here.

The new rate will be seventy-three (73) Colombian pesos per plastic bag, representing an increase of three (3) pesos compared to the 2025 rate.

The INCBP was established under Law 1819 of 2016 (Articles 207 and 208) with the primary objective of discouraging plastic bag consumption and protecting the environment through taxation.

Impact on Electronic Sales Invoices:

Law 1819 of 2016 requires that both the number of plastic bags and the tax amount must be explicitly stated on purchase invoices or equivalent documents. This information must be an integral part of the invoice.

For more information: External Circular No. 000005 of 2025