This article is informational and is not tax advice. Confirm with your accountant which option suits you and with which technology provider.
What DIAN says for retail fuel distributors
DIAN Concept 10816 of 2024 (20 December 2024) answers on invoicing by retail distributors of petroleum-derived fuels and compressed natural gas. From its text:
- The duty to issue an invoice or equivalent document has been enforceable since 1 September 2020.
- To comply, they may issue an electronic sales invoice or generate the electronic equivalent document. The equivalent document is an alternative you choose; using it is not mandatory.
- Issuance must happen at the moment the sale takes place, whatever the payment method.
- For credit sales, the document must be generated at the time of sale, regardless of what was agreed in the supply contract; the payment term does not allow invoicing to be postponed.
The electronic POS equivalent document
DIAN Resolution 165 of 2023 (compiled, according to DIAN's normograma, into Resolution 227 of 2025) develops the invoicing system and the electronic equivalent document. In its text, the cash-register ticket with POS system may be issued regardless of the value of the transaction.
Resolution 119 of 2024 renamed this document "electronic equivalent document, cash-register ticket with POS system" and records that, from 1 July 2024, it must be implemented by those who chose to issue it.
Choosing between the two options
The rule leaves the choice to the obligated party: electronic sales invoice or POS equivalent document. Both are issued at the time of sale and neither allows invoicing a credit sale to be deferred. The decision depends on your operation (customer types, volume, technology provider) and is a conversation to have with your accountant.
What to ask your software
- That it generates the document at the time of dispensing, not at the end of the day.
- That it handles credit and fleet sales without deferring invoicing.
- That it allows credit notes for returns or cancellations.
- That it records which document belongs to each sale and shift, for the close (see shift closing).
- That it makes clear who the technology provider is and who is responsible to DIAN.
How Orbion approaches it
Orbion Fuel Control records each sale by dispenser, product, operator and shift, with payment types, credit sales and per-product tax calculation, so every sale has its record. Ask in the demo how e-invoicing is handled in your case and which part the platform does; confirm the scope in writing before contracting.
Frequently asked questions
Must a station invoice every sale?
According to DIAN Concept 10816 of 2024, retail fuel distributors must issue an invoice or equivalent document, enforceable since 1 September 2020.
Can I invoice at day end if the customer has credit?
No. According to the same concept, the document must be generated at the time of sale, even if payment is deferred.
What is the POS equivalent document?
An electronic cash-register ticket with a POS system that DIAN allows as an alternative to the electronic sales invoice.
Is there a maximum value for the electronic POS?
In the text of Resolution 165 of 2023 consulted, the document may be issued regardless of the transaction value.
Who transmits the documents to DIAN?
Whoever issues the document, directly or through an authorised technology provider. Settle this in writing with your provider.
Take the next step
Request a demo and review with us how your station's sales and invoicing flow would look.