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

One of the most frequent questions among property owners and real estate investors in Colombia is whether they are mandatory required to issue electronic sales invoices to their tenants every month. The arrival of fiscal digitalization by the National Tax and Customs Directorate (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 returns.

However, Colombian regulations establish very clear limits. Not every owner who receives a rental payment is required to invoice electronically before the DIAN. According to active listings on Colombia Move (August 2026), there are 6 offers in the office category; for those owners, the key to avoiding problems with tenants is to distinguish whether they are acting as individuals not responsible for VAT or under a commercial or corporate structure.

In this guide, we break down the rules of the Tax Statute, VAT treatment based on property use (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) before the DIAN is regulated mainly 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 status (individual or legal entity) and your annual gross income levels.

1. Legal entities (Companies, SAS, Corporations)

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

2. Individual capital income earners

If you are an individual 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 thresholds. Among these conditions are:

• Having obtained total gross income from the taxed activity of less than 3,500 UVT in the previous taxable year or the current year.
• Not owning more than one commercial establishment, office, branch, store, or business where you carry out your activity.
• 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 classifies you as not obligated to invoice (Article 1.6.1.4.3 of the Unified Regulatory Decree 1625 of 2016). Therefore, no tenant—even if it is a large multinational—can legally force you to hire software or register with the DIAN to give them an electronic invoice.

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

A very widespread mistake is to assume that if a contract carries VAT, it automatically requires an electronic invoice, or that if it is VAT-exempt, it does not require any receipt. In Colombia, the use the tenant makes of the property determines the accrual of the Sales Tax (VAT):

Type of Property	VAT Treatment	Applicable Rate	Does it require an Electronic Invoice?
Urban Housing	Excluded (Art. 476, Item 15 ET)	0% (No VAT charged)	Only if the landlord is a legal entity or responsible for VAT.
Commercial Premises / Office	Taxed (Art. 420 ET)	19% general	If the landlord is not responsible for VAT, they charge without VAT. If they are responsible, they apply 19% and issue an FEV.
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 19% general VAT rate should only be invoiced and collected by a landlord who is responsible for VAT. If you are an individual not responsible for VAT, your commercial contract will stipulate the net rent without adding the 19%, since you are not authorized to collect this tax on behalf of the State.

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

When the tenant is a company, merchant, or individual who files income tax, they need a valid supporting document for the DIAN so that the rent payment can be accepted as a cost or deduction in their annual tax settlement. If the owner is not required to issue an electronic invoice, how is this resolved?

The legal answer is the Supporting Document for Acquisitions Made from Subjects Not Required to Issue a Sales Invoice (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 lessee (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 out our guide on the DIAN supporting document for those not required to invoice.
2. The owner provides their basic documents: In order for your tenant to prepare such a document before the DIAN, as the owner, you only need to provide them with:

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

Invoicing through a real estate agency: the Mandate Contract

Many owners hand over the administration 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 DUR 1625 of 2016, invoicing is handled as follows:

• The real estate agency issues the invoice to the tenant: The real estate agency (the mandated party) 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 collection of the rental fee from the brokerage or administration commission that the agency charges the owner.
• Certification for 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 details of the income collected, the VAT generated (if applicable), and the withholding taxes applied.

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

Step-by-step guide to issuing free electronic invoices if you are a mandatory landlord

If, after evaluating your income or corporate structure, it turns out that you are indeed required to issue electronic invoices (for example, you created a SAS for your properties or exceeded the 3,500 UVT limit), 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 get enabled are:

1. Login to DIAN: Access the section for Electronic Invoice 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 (e.g., 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 number, tax receipt email), the description (e.g., "Commercial lease payment #2 - June month"), 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 intermediary complications

As a property owner in Colombia, keeping your property accounts in order and having contracts that comply with the law is essential to ensure stable returns. Whether you are renting a commercial office in El Poblado, a warehouse in Bogotá, or a family home in Cali, 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 agreements in Colombia.

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

Frequently Asked Questions

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

No, if you are a natural person earning capital income who does not exceed 3,500 UVT in annual gross income and meets the requirements as a non-VAT responsible party. Your tenant can legalize the expense by issuing the Support Document directly before the DIAN with a copy of your RUT and a payment collection account.

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

You must clarify that tax regulations (Decree 1625 of 2016) classify you as a subject not obligated to invoice. The acquiring company must transmit the Electronic Support Document to the DIAN to deduct the rent in their income tax return, without you being forced to register as an electronic biller.

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

Commercial rent is generally taxed with a 19% VAT, but it should only be invoiced and collected if the owner is a legal entity or a natural person classified as a VAT responsible party. Natural persons in the non-responsible regime collect the net rent without adding VAT.

❓ How does a real estate agency invoice when it manages my property under a mandate contract?

The real estate agency acting as the agent issues the electronic invoice directly to the tenant under its own NIT, specifying the mandate condition. The document distinguishes the owner's rent from the agency's management commission, subsequently providing a monthly certification to the owner.

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

It is sufficient to provide a signed payment collection account or receipt with clear identification of the period and the property, accompanied by a legible copy of your updated RUT (Unique Tax Registry) showing your status as a non-VAT responsible party.

❓ Does it cost anything to issue an electronic invoice if I am an obligated landlord?

Not necessarily. Although there are private technological providers with payment plans, the DIAN has a completely free web system that allows you to issue, validate, and send electronic invoices to your tenants without software costs.