Regulation for technology providers
New obligations for technology providers would be established. Among others, technology providers would have to provide the required technical or functional support and ensuring the availability of an adequate technological structure, for implementing the electronic invoice system. Likewise, new sanctions would be applicable to those suppliers that do not submit electronic invoices, either their own, or their clients’, to the National Tax Administration (“DIAN”).
If due to technological reasons – attributable to the technology provider or the National Tax Administration – the validation of the electronic invoice were not possible, invoices would be deemed issued, and prior acceptance would not be required. In any case, such invoice should be sent, either to the supplier or to the National Tax Administration, within forty eight (48) hours, once the technological problems were solved.