By resolution 010 of February 6, 2018, the DIAN selects the electronic billers under the terms of Decree 2242 of November 24, 2015 to the taxpayers, agents and withholding agents who are classified as Large Taxpayers according to resolution 076 of December 1, 2016. The selected taxpayers will have as of June 1, 2018 with a deadline of September 1, 2018, so that from that date, the DIAN will make electronic invoicing mandatory.

to download: Resolution 010 of February 6, 2018