Colombia: DIAN Resolution 000227 consolidates ~70 rules; buyer-data autocomplete now required
DIAN's Resolution 000227 of 2025 compiles roughly seventy scattered resolutions into a single consolidated text governing the electronic invoicing system, in force since October 2025 and the reference point for 2026. Resolution 000202 of 2025, folded into it, brings two operational changes. A buyer-data autocomplete service must now be integrated by all electronic invoicers, SMEs and large companies alike. And a minimum-data policy caps what an issuer may request from a buyer at three items: identification type and number, name or business name, and email where applicable — address, telephone and other personal data may no longer be demanded. Rural-area issuers get 48 hours to transmit. The 2026 UVT is COP 52,374 (Resolution 000238 of 15 December 2025), which sets the obligation thresholds.