# E-invoicing and travel expense supports in Colombia: 2026 guide

> How to document travel expenses in Colombia in 2026 under DIAN Resolution 000165 of 2023, the electronic payroll support document, transmission deadlines and applicable withholdings.

**Author:** Valentina Osorio — Colombian Tax Specialist (DIAN)  
**Published:** 2026-04-28  
**Updated:** 2026-04-28  
**URL:** https://quilometragem.com/blog/e-invoicing-and-travel-expense-supports-in-colombia-2026-guide

**TL;DR:** How to document travel expenses in Colombia in 2026 under DIAN Resolution 000165 of 2023, the electronic payroll support document, transmission deadlines and applicable withholdings.

- DIAN Resolution 000165 of 2023 consolidated Colombia's e-invoicing system.
- Since November 2024 the POS equivalent document is only valid when the buyer does not require an e-invoice and the transaction does not exceed 5 UVT (≈ COP 235,000 in 2026).
- Permanent per diems form part of the salary and are reported in the electronic payroll support document.
- When the supplier is not required to issue an invoice, the company must generate the "support document for purchases from non-invoicers" with a CUDS, transmit it to DIAN and keep it for five years.
- - Income tax withholding: 3.5% on hotels and restaurants, 4% on general services. - VAT withholding: 15% on the invoiced VAT when the regime applies. - ICA withholding: municipal rate based on activity and municipality.

## 2026 regulatory framework

DIAN Resolution 000165 of 2023 consolidated Colombia's e-invoicing system. Combined with Decree 358 of 2020, it defines which documents are valid to support deductible costs, expenses and creditable VAT.[^dian-165] In 2026, travel expenses (ground and air transport, hotel, meals and fuel) must be backed by a pre-validated electronic sales invoice or by an equivalent document expressly recognized by the rule.

## E-invoice vs POS equivalent document

Since November 2024 the POS equivalent document is only valid when the buyer does not require an e-invoice and the transaction does not exceed 5 UVT (≈ COP 235,000 in 2026). If the traveler requests an invoice, the merchant must issue it with the company's NIT.[^dian-165]

## Electronic payroll support document

Permanent per diems form part of the salary and are reported in the electronic payroll support document. Occasional per diems for meals and lodging are not salary but must still be transmitted to the payroll service within 10 calendar days after the period closes.[^dian-nomina]

## Supports for non-invoicers

When the supplier is not required to issue an invoice, the company must generate the "support document for purchases from non-invoicers" with a CUDS, transmit it to DIAN and keep it for five years. It is the only valid support to deduct the expense.[^dian-165]

## Applicable withholdings

- Income tax withholding: 3.5% on hotels and restaurants, 4% on general services.
- VAT withholding: 15% on the invoiced VAT when the regime applies.
- ICA withholding: municipal rate based on activity and municipality.

## Transmission deadlines

E-invoices are validated in real time. Credit and debit notes have 48 hours. The non-invoicer support document must be transmitted within 24 hours.[^dian-165]

## Reimbursement and traceability

The traveler must hand over the XML (not just the PDF representation) so accounting can validate the CUFE. The buyer's NIT must match the company, unless it is a personal advance.

## Retention

Documents must be kept for five years counted from January 1 of the year following issuance. Keeping only the PDF exposes the company to the cost being rejected.[^dian-faq]

## Frequently asked questions

### Is a POS receipt enough to deduct a travel expense in 2026?

Only when the transaction does not exceed 5 UVT and the buyer does not request an invoice. For hotels, flights or larger restaurant bills you must request an e-invoice with the company NIT.

### What do I do if the informal driver does not issue an invoice?

The company generates the support document for non-invoicers, transmits it to DIAN within 24 hours and keeps it with the payment receipt.

### How long must I keep travel e-invoices?

Five years from January 1 of the year after issuance, keeping the original XML with valid CUFE. The PDF alone is not enough.

## Sources

- [Resolución DIAN 000165 de 2023 - Facturación electrónica](https://www.dian.gov.co/normatividad/Normatividad/Resoluci%C3%B3n%20000165%20de%2001-11-2023.pdf) — DIAN (2026-04-28)
- [Documento soporte de nómina electrónica - Servicio informático electrónico](https://www.dian.gov.co/impuestos/factura-electronica/Paginas/nomina-electronica.aspx) — DIAN (2026-04-28)
- [Preguntas frecuentes sobre factura electrónica](https://www.dian.gov.co/impuestos/factura-electronica/Paginas/preguntas-frecuentes.aspx) — DIAN (2026-04-28)