Starting September 1, 2018, electronic invoicing will become mandatory for all those taxpayers who requested electronic invoicing ranges during the 5 years prior to the date of Resolution 072 of December 29, 2017 by DIAN (Bureau of National Taxes and Customs) will begin to apply, and as of January 1, 2019, for SMEs (Small and Medium Enterprises) who voluntarily want to implement this novel figure.
Once the electronic invoice is tacitly or expressly accepted, the issuer or the holder must submit it to the REFEL (Electronic Invoice Registry), in order to put it into circulation as a security.
But do you know what the procedure to be followed by electronic billers is in case of non-payment?
Well, if the obligation to pay the invoice is not fulfilled, the issuer or the holder must request the REFEL to issue a document called a “collection document”. This will have a unique and unrepeatable identification number that will prevent, from that moment, the circulation of the electronic invoice as a security.
Said collection document shall contain all the information of the invoice, its issuer or beneficiary and the information of the purchaser or payer. Once in the REFEL registry, the invoice will change to the “In collection” status, which will allow the issuer or holder of the electronic invoice to go to the jurisdiction for coercive collection.
At Pinzón Pinzón & Asociados Abogados, we will provide you with all the necessary advice regarding this matter; additionally, we will initiate all the appropriate actions.
PINZÓN PINZÓN & ASOCIADOS