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By: Gabriela Pinto
Lawyer - Commercial and Corporate Law

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These are the DIAN's specifications on electronic invoicing

The National Tax and Customs Directorate (DIAN ) issued an external circular with guidelines to prevent purchasers of goods and services from being subject to requirements additional to those contemplated in the law and in the regulations for the generation and issuance of the electronic invoices and/or equivalent documents.

The measures adopted seek to clarify, unify and simplify the procedure for the issuance of this type of electronic documents.

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