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Who is required to issue electronic invoices

Whether a business has to issue electronic invoices depends on where it operates and on the rules in force there: the obligation, who it reaches and how it is met are not the same everywhere. This article uses Colombia as its worked example. It also separates two questions that usually arrive merged: whether you are required to issue electronic invoices, and whether your point of sale has to be the thing that issues them.

In Colombia, electronic invoicing is mandatory for taxpayers in the common regime who exceed certain income thresholds or belong to specific sectors enabled by the DIAN.

Businesses in the simplified regime or those that don't exceed the DIAN-defined thresholds can issue equivalent documents — such as cash register receipts — without needing to register as electronic invoicers. If you're unsure of your situation, check with whoever advises you on tax where you operate, before paying for a system you may not need.

What an equivalent document is

An equivalent document — that is what Colombia calls it; the name and the rules differ elsewhere — is the receipt your POS prints. It's not an electronic invoice, but it's a valid proof of sale for transactions with end consumers who don't require a formal invoice with buyer details.

For a small store that serves the few blocks around it, a coffee shop or a bakery — businesses that sell to walk-in customers all day and are rarely asked for a formal invoice — that receipt does the job. In Colombia it requires no DIAN connection, no special registration, and carries no monthly platform cost.

What the point of sale itself has to do

  • Sales registration with products and prices.
  • Automatic change calculation.
  • Cash drawer opening and closing with the difference calculated.
  • Receipt printing for the customer (optional but recommended).
  • Daily sales report.
  • Basic inventory control.

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What you don't need (and shouldn't pay for)

  • Registration as an electronic invoicer — in Colombia, with the DIAN: if the obligation doesn't reach you, there's no reason to go through the process.
  • The monthly fee of an invoicing platform — in Colombia, Alegra, Siigo or Loggro include electronic invoicing in their base price. If the obligation doesn't reach you, you are still paying for that feature.
  • Accounting module: managing daily sales and cash doesn't require accounting entries or balance sheets.
  • Digital signature: only needed for registered electronic invoicing.

When you will need electronic invoicing

The obligation can reach you later even if it doesn't today — usually when the business grows, when your customers change, or when the rules themselves change. In Colombia that looks like this:

  • Your business grows and exceeds the simplified regime income thresholds.
  • You start selling to companies that require invoices with buyer details for their cost reporting.
  • The DIAN expands the requirement to new sectors or income ranges.
  • You decide to formalize voluntarily to access loans or government contracts.

When that moment comes, switching systems is the least of the problems. The point is not to pay in advance for something that doesn't apply yet — and, just as importantly, not to read a POS without electronic invoicing as a way around an obligation you do have. If the rules reach you, they reach you. What changes is where you solve it.

POS options without electronic invoicing

  • A free app — Loyverse internationally, Treinta in Colombia and nearby markets: enough to get started, with no guaranteed support and limited reporting.
  • Cloud software that bundles electronic invoicing into its price — in Colombia, Alegra or Siigo, from around $6–12 USD a month plus the registration the DIAN requires. If the obligation doesn't reach you, that part of the price buys you nothing.
  • A desktop POS with a one-time licence: the point of sale runs on its own, paid once, printing the receipt the sale needs. Where an electronic invoicing obligation applies, it is handled separately — and the licence is the same wherever you are.

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