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. The following are the main specifications of the DIAN on the issuance of electronic invoices and/or equivalent documents:

It must be issued at the time of sale.

Electronic billers may request the information established in the Tax Statute and in the DIAN regulations, without requiring the exhibition and delivery of any document whatsoever.

The acquirer is under no obligation to comply with additional requirements to those established in the law and the regulations.

The acquirer has the duty to inform the cases in which additional requirements are demanded so that the DIAN can advance the corresponding control and inspection procedures.