Colombia's DIAN rewrites the e-invoicing framework and adopts Technical Annex 1.9 (Resolución 165 de 2023)

What changed in detail

DIAN Resolución 000165 de 2023 is dated 1 November 2023 and was published in Diario Oficial No. 52.567 on 2 November 2023. It took effect on publication.

Its title states its scope: it develops the invoicing system and the rules for technology providers, adopts Version 1.9 of the Electronic Sales Invoice Technical Annex, and issues Version 1.0 of the Technical Annex for the electronic equivalent document (documento equivalente electrónico, DEE).

The resolution defines the invoicing system as the set of functions that make the electronic invoice, equivalent documents and other DIAN electronic documents interoperable. It sets out who must issue an invoice or equivalent document and who need not. It confirms that those obliged under article 1.6.1.4.2 of Decree 1625 of 2016 must issue electronic sales invoices with prior validation. Paper invoices are allowed only during the technological failures set out in article 37. The issue of an invoice is defined as its generation, transmission, validation and delivery.

It repeals Resolución 000042 of 2020, subject to the transitional rules in article 68.

What it means

The rules remain in force, but not under this number. DIAN amended the resolution in 2024 (Resoluciones 119 and 189) and 2025 (Resolución 202 de 2025). It then compiled the articles into the Resolución Única 227 de 2025 of 23 September 2025 (Diario Oficial 53.254, 25 September 2025). Article 8 of Resolución 227 repeals the text of every compiled article. Article 6 says the compilation makes no substantive change.

So for current citations, use the Resolución 227 article numbers. For example, the definition of the invoicing system in article 2 of Resolución 165 is now article 1.5.1.1.2.1. Technical integrations built to Annex 1.9 are unaffected by the renumbering.