Colombia's DIAN caps the buyer data sellers may request and gives utilities 48 hours to transmit the DEE (Resolución 202 de 2025)
This page records one dated change. For the rules in Colombia as they stand today, see the Colombia guide →
- Jurisdiction
- Colombia
- Tax
- VAT
- Change type
- E-invoicing
- Status
- In force
- Impact
- FYI
- Announced
- 31 March 2025
- Effective
- 1 April 2025
- Instrument
- CO-RESOLUTION-000202-de-2025
- Authority
- Dirección de Impuestos y Aduanas Nacionales (DIAN)
- Verified
- Fetched from official source · high confidence
Electronic invoicers in Colombia that issue invoices or POS equivalent documents in a buyer's name, and public utilities issuing the utility DEE.
No action — monitoring only.
DIAN Resolución 000202 de 2025, signed 31 March 2025 and published in Diario Oficial No. 53.076 on 1 April 2025 (in force from publication), partially amends Resolución 000165 de 2023. (1) Public utilities that issue the utility DEE may use it only for sales or services arising from the public utility service, unless the user expressly authorises it. (2) Utilities that bill on site get up to 48 hours from receiving the meter reading to transmit the DEE to DIAN for validation. (3) Sellers may ask the buyer only for name or business name, ID type and number, and email. Once DIAN's lookup service is live, the ID number alone will suffice.
What changed in detail
DIAN Resolución 000202 de 2025 is dated 31 March 2025 and was published in Diario Oficial No. 53.076 on 1 April 2025. Under article 7 it took effect on publication. It partially amends Resolución 000165 de 2023.
- Utility DEE scope (art. 1). Public utilities that issue the electronic equivalent document for utility services may use it only for sales or services arising from, or inherent to, the public service. Other charges need the user’s express authorisation and must be allowed by the special rules for the sector.
- 48-hour transmission (art. 2). Utilities that bill on site and cannot transmit and validate the document at that moment have up to 48 hours to do so. The period runs from when the biller receives the meter reading or consumption data.
- Buyer data (art. 3). When a buyer asks for an invoice or POS equivalent document in their name, the seller may ask only for name or business name, ID type and number, and email address. The email is not needed if the document is printed.
- Lookup service (art. 4). DIAN will provide a lookup service that fills in the buyer’s name and email from the ID number. Once DIAN announces it is available, the ID number is the only data the seller may request.
What it means
The rules still apply, but their text now sits in DIAN’s Resolución Única. The normograma edition notes that this amending resolution was compiled into Resolución 227 de 2025 of 23 September 2025.
For retailers, the practical point is the data cap. Asking a buyer for an address, phone number or other details before issuing an invoice in their name goes beyond what the rule allows. Points of sale should be configured to collect only the three permitted items.
The ID-only regime depends on DIAN announcing that the lookup service is live. We have not seen that announcement in an official text, so sellers should keep collecting all three items until it appears.
Proof
ARTÍCULO 7o. VIGENCIA. La presente resolución rige a partir de la fecha de su publicación en el Diario Oficial .ARTICLE 7. ENTRY INTO FORCE. This resolution takes effect from the date of its publication in the Diario Oficial.
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