Electronic Invoicing for Rentals in Colombia: When It Applies and How to Issue It with the DIAN

One of the most frequent questions among real estate owners and investors in Colombia is whether they are mandatory required to issue an electronic sales invoice to their tenants every month. The arrival of fiscal digitalization by the National Directorate of Taxes and Customs (DIAN) has led many companies and tenants to demand this receipt from their landlords as a condition for payment or to be able to deduct the rent from their income tax declaration.

However, Colombian regulations establish very clear limits. Not every owner who receives a rent payment is obligated to issue an electronic invoice to the DIAN. For owners of offices, commercial premises, or residential properties, the key to avoiding issues with tenants is distinguishing whether they act as natural persons who are not responsible for VAT or under a commercial or corporate structure.

In this guide, we break down the rules of the Tax Statute, the treatment of VAT according to the use of the property (residential vs. commercial), how the Supporting Document works, and the role of real estate agencies under a mandate contract.

When is it mandatory to issue an electronic invoice for rent in Colombia?

The formal obligation to issue an electronic sales invoice (FEV) to the DIAN is primarily regulated by articles 615 and 616-1 of the Tax Statute. A fundamental point you must understand is that the obligation to invoice is independent of whether the service charges VAT or not.

To know if you must invoice as an owner, you must evaluate two main factors: your legal nature (natural person or legal entity) and your annual gross income levels.

1. Legal entities (Companies, SAS, Societies)

If the property is in the name of a legal entity (for example, a patrimonial SAS or a commercial society), the obligation to issue an electronic sales invoice is 100%, regardless of whether the property is an apartment or an industrial warehouse.

2. Natural persons receiving capital income

If you are a natural person who rents a property you own, you are exempt from the obligation to issue an electronic invoice as long as you simultaneously meet the requirements to operate as not responsible for VAT (article 437, paragraph 3 of the Tax Statute) and are not a merchant obligated by other general caps. Among these conditions, the following stand out:

• Having obtained total gross income from the taxed activity of less than 3,500 UVT in the previous taxable year or in the current year.
• Not owning more than one commercial establishment, office, headquarters, local, or business where the activity is carried out.
• Not developing activities under a franchise, concession, or system that implies the exploitation of intangibles.
• Not being a customs user.

If you meet these conditions, the law qualifies you as not obligated to invoice (article 1.6.1.4.3 of the Single Regulatory Decree 1625 of 2016). Therefore, no tenant—even if it is a large multinational—can legally force you to contract software or register with the DIAN to give them an electronic invoice.

Residential rental vs. Commercial premise: the impact of VAT (19%)

A widespread error is assuming that if a contract involves VAT, it automatically requires an electronic invoice, or that if it is exempt from VAT, no receipt is required. In Colombia, the use the tenant gives the property determines the accrual of Sales Tax (VAT):

Property Type	VAT Treatment	Applicable VAT	Requires Electronic Invoice?
Urban Housing	Excluded (Art. 476 Numeral 15 ET)	0% (No VAT charged)	Only if the landlord is a legal entity or responsible for VAT.
Commercial Premise / Office	Taxed (Art. 420 ET)	19% general	If the landlord is not responsible for VAT, it is charged without VAT. If they are responsible, 19% applies and an FEV is issued.
Parking / Warehouses	Taxed (Art. 420 ET)	19% general	Same criterion: it depends on the owner's tax responsibility.

In properties intended for offices and commercial premises, the general 19% VAT should only be invoiced and collected by a landlord who is responsible for VAT. If you are a natural person not responsible for VAT, your commercial contract will stipulate the net rent without adding 19%, since you are not authorized to collect this tax on behalf of the State.

If the owner is not obligated to invoice, how does the tenant legalize the payment?

When the tenant is a company, merchant, or a natural person filing income tax, they need a valid support document for the DIAN so that the rent payment is accepted as a cost or deduction in their annual tax filing. If the owner is not obligated to issue an electronic invoice, how is this resolved?

The legal answer is the Supporting Document for Acquisitions Made from Subjects Not Obligated to Issue Sales Invoices (DIAN Resolution 000167 of 2021 and Resolution 000165 of 2023).

It is crucial to understand the roles in this operation:

1. The tenant generates the Supporting Document: The obligation to transmit this electronic receipt to the DIAN falls on the buyer or tenant (the company or professional who pays), not on the owner. If you want to delve deeper into how this mechanism works for contracting parties, check our guide on the DIAN supporting document for those not obligated to invoice.
2. The owner provides their basic documents: For your tenant to be able to prepare said document before the DIAN, you as the owner only need to provide them: Copy of the updated RUT (Single Tax Registry). Collection account corresponding to the rental period.

With these two inputs, the tenant company issues the Electronic Supporting Document directly from its own accounting system without you having to incur expenses for electronic invoicing.

Invoicing through a real estate agency: the Mandate Contract

Many owners hand over the management of their properties to real estate agencies under a mandate contract. In these scenarios, the tenant does not interact directly with the owner for tax issues.

According to article 1.6.1.4.9 of the DUR 1625 of 2016, invoicing is handled as follows:

• The real estate agency issues the invoice to the tenant: The real estate agency (the mandatary) issues the electronic sales invoice to the tenant using its own NIT. The receipt specifies the mandate condition and identifies the principal (the owner).
• Breakdown of values: The real estate agency's invoice differentiates the rent collection from the brokerage or management fee that the agency charges the owner.
• Certification to the owner: At the end of the month or period, the real estate agency issues a certification to the owner, endorsed by an accountant or tax auditor, with the detail of the income collected, the VAT generated (if applicable), and the withholding taxes applied.

This modality provides total peace of mind for the small landlord, since the operational responsibility for electronic issuance falls on the real estate agency's technological structure.

Step-by-step guide to issuing free electronic invoices if you are an obligated landlord

If, after evaluating your income or corporate structure, it turns out that you are indeed obligated to issue electronic invoices (for example, you created an SAS for your properties or exceeded the 3,500 UVT threshold), it is not essential to hire an expensive private accounting software.

DIAN makes its public and free platform available to all taxpayers. The general steps to enable yourself are:

1. Login to DIAN: Access the Electronic Invoice section on the official DIAN portal with your digital signature or user password.
2. Free service configuration: Choose the operation mode "DIAN Free Solution" in the enablement section.
3. Request for numbering resolution: Process the authorization for electronic invoicing numbering in the Muisca tab with its respective range and prefix (example: FE-1 to FE-500).
4. Prefix association: Associate the authorized numerical range with the free software in the DIAN system.
5. Invoice generation: Enter the tenant's data (NIT or ID, tax receipt email), the concept (example: "Lease payment for commercial space #2 - Month of June"), and the value. The platform automatically generates the XML file and the PDF graphic representation validated with a QR code.

Publish and manage your property without intermediate complications

As a property owner in Colombia, keeping your property accounts in order and having contracts adjusted to the law is essential to ensure stable returns. Whether you rent out an office, a warehouse, or a family home, structuring your tax obligations from day one helps you avoid fiscal setbacks. To ensure your agreements meet all legal requirements, it is advisable to consult the guidelines on clauses in lease contracts in Colombia. It is also advisable to review the utility service guarantees in the lease contract.

If you are looking to rent your commercial or residential properties directly, connecting with qualified tenants or buyers without paying commissions or expensive intermediaries, Colombia Move provides the ideal platform to publish your offer.

Frequently asked questions

❓ If I am an individual and I rent an apartment, do I have to issue an electronic invoice?

No. If you are an individual capital rentier, not responsible for VAT, and with gross income under 3,500 UVT, you are not obligated. This is how Decree 1625 of 2016, in effect in 2026, classifies it; the tenant legalizes the expense with the Support Document, your RUT, and a payment request/invoice.

❓ What happens if the tenant is a company and demands an electronic invoice?

They cannot force you to invoice. Decree 1625 of 2016, in effect in 2026, classifies you as not obligated if you meet the thresholds. The tenant company transmits the Electronic Support Document to DIAN to deduct the rent, without you needing to enable yourself as an issuer.

❓ Does the rental of offices and commercial premises always carry 19% VAT?

Not always. Commercial rent is subject to 19% VAT only if the owner is a legal entity or a VAT-liable person. A natural person who is not liable charges the net rent, according to the Tax Statute in effect in 2026.

❓ How does a real estate agency invoice when they manage my property under a mandate contract?

The mandate real estate agency invoices the tenant with its own NIT. On the receipt, with the mandate of DUR 1625 of 2016 in effect in 2026, the owner's rent is separated from the management commission, and then they provide you with a monthly certification.

❓ What document must a non-obligated landlord provide to collect rent?

Only two inputs: a copy of the updated RUT and the payment request for the period. The receipt must identify the property and period; the RUT, in effect in 2026, must show that you are not responsible for VAT.

❓ Is there any cost to issue an electronic invoice if I am an obligated owner?

Not necessarily. Although there are payment providers, DIAN offers a free web system in effect in 2026 to issue, validate, and send electronic invoices to your tenants.