DIAN e-invoicing for Colombia exporters

Colombian exporters must issue DIAN-validated electronic invoices like everyone else, plus handle several export-specific requirements. Here's what's different.

Export invoices in foreign currency

Export invoices typically are issued in USD. The DIAN XML must include the foreign currency amount and the equivalent in COP at the BVC official rate. The software must handle this automatically.

ICA (municipal tax) considerations

ICA (Impuesto de Industria y Comercio) applies municipally and varies by city. Export transactions are typically ICA-exempt, but the system must correctly flag exports as ICA-free while applying ICA to domestic transactions.

Customs documentation (DEX)

Exports require Declaración de Exportación (DEX) filed with DIAN customs. While this is typically handled by the customs agent, the ERP should produce the supporting data (invoice, packing list, certificate of origin) ready for DEX filing.

Certificate of origin

Exports to countries with preferential agreements (CAN, Mercosur, Alianza del Pacífico) need certificate of origin. The software should track origin per product and generate the certificate automatically from each commercial invoice.

DIAN integration for export validation

Beyond the standard e-invoice flow, DIAN validates export invoices against customs declarations. Mismatches cause holds. Software that integrates both flows prevents them.

CifraHQ handles Colombian DIAN e-invoicing natively including the export scenarios above. P4 Customs adds DEX and customs integration for exporters that handle their own trade desk.