Does this apply to me?
DIAN's general framework requires invoicing for sales and services, subject to statutory exceptions. Have your accountant confirm whether an exception applies to the actual issuer. A small portfolio or payment through a booking platform is not enough information to decide. [1]
Separate three questions: who sells the service, whether that person must invoice, and which tax treatment applies. This guide covers the invoice workflow. It does not determine VAT, withholding, municipal taxes or a non-resident exemption for your stay.
Before you start
- The issuer's current RUT and access to the email registered there.
- A chosen invoicing solution: DIAN's free service, an authorized provider or qualifying own software. [2]
- The required signature and access tools, distinguishing the invoice's digital certificate from DIAN account procedures. [2] [3]
- Authorized production numbering, the relevant prefix and a confirmed invoice-data and tax policy with your accountant.
Step by step
- 01
Confirm the seller and invoicing obligation
Write down who issues the invoice for accommodation and any separately sold services. In a management arrangement, distinguish the owner's service from the manager's fee. Ask your accountant to confirm the treatment rather than copying another property's setup.
- 02
Choose a DIAN-recognized operating route
DIAN describes its free invoicing service, authorized technological providers and own software. Compare the route's support, certificate, correction and contingency processes before choosing. [2]
- 03
- 04
Authorize and associate production numbering
Request the appropriate numbering authorization and associate the relevant prefix with the production solution. Check range, validity and available numbers. Extending an unused range is a different procedure from becoming an enabled electronic issuer. [3] [4]
- 05
Check, transmit, validate and deliver
Review issuer, buyer, service, amounts and tax treatment. Submit through the confirmed solution, inspect DIAN's validation result and deliver the validated invoice to the buyer through the agreed channel. [5]
- 06
Reconcile and handle corrections
Connect the invoice reference to the stay, payment and accounting entry. Ask your accountant which correction document is appropriate for refunds or changes. Maintain the original and correction trail rather than silently overwriting a completed invoice.
Dates and reporting rhythm
There is no single annual date that replaces transaction-level invoicing. Confirm the legally applicable issuance event and any special cases with your accountant. Track these three operational checkpoints separately.
| Situation | What to do |
|---|---|
| Sale or other applicable invoicing event | Apply the issuer's invoicing obligations. Do not use a booking payout date as a universal invoice deadline. |
| Before a numbering range expires or runs out | Review its remaining numbers and validity. Request the applicable authorization or extension in time. [4] |
| Technology incident or rejected document | Use the current DIAN and provider contingency or correction procedure. Keep the error, responsible person and follow-up reference. |
Common mistakes to avoid
Confusing a payment receipt with an invoice
A receipt proves a payment; verify whether the transaction also requires the applicable DIAN invoice.
Using test numbering in production
Keep habilitación tests and authorized production ranges separate.
Treating a foreign passport as a tax decision
Confirm every condition and supporting document with your accountant before applying an exemption.
Your working checklist
Use this as a quick review while you read. Checkmarks stay on this page only; they are not a filing record.
Questions hosts ask
Must I pay a technology provider to invoice?
No. DIAN also offers a free electronic invoicing service. Evaluate whether its workflow fits your operation and complete its official setup process. [2]
Does an invoice settle all my tax obligations?
No. Invoicing, tax returns, payments, withholding and accounting have different requirements. Your accountant should define the complete tax routine for your operator.
Can Sixto issue live invoices as soon as I sign up?
Do not assume registration alone activates issuance. Ask the Sixto team to verify the issuer, provider connection, required authorization, production numbering and actual validation route for your organization.
Official sources
The guidance below is based on these official references. Use the authority's current instructions for your establishment and reporting route.
- [1]DIAN: general invoicing obligation and statutory exceptions
- [2]DIAN: three steps to electronic invoicing, February 2025
- [3]DIAN: free electronic invoicing setup, July 2025
- [4]DIAN: numbering authorization, extension and cancellation
- [5]DIAN: electronic issuer's validation and delivery obligations
General guidance, not individual legal or tax advice. Obligations depend on your activity and circumstances. Check changes with the authority or your adviser before acting.