How Long Must You Keep Electronic Invoices in Colombia?
Short answer: 5 years for tax purposes and 10 for commercial law. What to archive (XML + PDF), why the PDF isn't the legal document, and how to avoid 'go search your system' when the DIAN asks for an invoice.
Keeping electronic invoices isn't optional: it's an obligation with two different clocks running at once — one tax, one commercial. This article covers the exact rules, which file has legal value (spoiler: it's not the PDF), and the practice that leaves you ready for an audit without relying on anyone's memory.
The tax rule: 5 years
Article 632 of the Colombian Tax Code (Estatuto Tributario) requires keeping the documents, information and evidence that support your tax returns for at least five years, counted from January 1 of the year after they were created, issued or received. Electronic sales invoices, their debit and credit notes, and equivalent documents fall under that same obligation.
On top of that, electronic invoices must be kept in their original electronic format — the XML — by both the issuer and the receiver. That requirement comes from Decree 2242 of 2015 (compiled into Decree 1625 of 2016) and remains in force under the DIAN's current invoicing model.
The commercial rule: 10 years
In parallel, Article 28 of Law 962 of 2005 and Article 60 of the Commercial Code require merchants to keep their books and papers — including the supporting documents behind their accounting — for ten years from the date of the last entry, document or receipt.
That retention can be in paper or in any technical, magnetic or electronic medium that guarantees exact reproduction. Digitizing supporting documents is valid, but the medium you choose must be able to prove that what it shows is exactly what was kept.
XML vs. PDF: which one has legal value
In the DIAN model, the graphic representation (the PDF you see and email) is an image of the information stored in the XML. The electronic document with legal value is the XML: it's what gets validated, archived and exhibited when the authority asks.
The recommended practice is to archive both, together and indexed by CUFE, NIT and date: the XML as the legal document and the PDF as a readable format for anyone. One folder per year with both files leaves you ready for a DIAN visit without depending on your invoicing provider's system.
What 'keeping' actually means in practice
Law 527 of 1999 (electronic commerce) sets the conditions: the information must stay accessible for later consultation, keep its integrity (it can't be altered without leaving a trace) and allow determining its origin, destination and dates. That's more than 'saving files': it's being able to produce a specific invoice in seconds, with its history intact.
When the authority asks for an invoice and the answer is 'go search your system', the retention obligation is considered unmet — with the associated penalties. A system with per-document audit trails, CUFE indexing and retention policies with alerts solves exactly that: it's not about storing more, it's about being able to prove what was stored, where and since when.
Frequently asked questions
Is it 5 or 10 years? Which one applies?
Both — they're parallel obligations: 5 years for tax purposes (Art. 632 of the Tax Code) and 10 years for commercial law on a merchant's books and papers (Art. 28 of Law 962 of 2005 and Art. 60 of the Commercial Code). In practice, keeping documents for 10 years covers both and avoids deciding case by case.
Is saving the PDF enough?
No. In the DIAN model the XML is the electronic document with legal value; the graphic representation (PDF) is an image of that information. The safe approach is to archive both together, indexed by CUFE, NIT and date.
Can I keep them digitally only, or do I need paper?
In general, digital retention is allowed: Law 962 of 2005 and Law 527 of 1999 permit electronic media as long as they guarantee exact reproduction, accessibility and integrity. The exception is special rules that require paper (for example, customs documentation) — that obligation prevails.
What if the DIAN asks for an invoice and I can't find it?
The obligation includes keeping the documentation accessible for consultation when the authority requires it. Being unable to produce it is treated as not having kept it, exposing you to the penalties for non-compliance with the formal obligations of the Tax Code.