Can you sue for non-payment of an electronic invoice? The legal answer
An electronic invoice is not just a tax requirement in Colombia—it has also become a key legal instrument for judicial debt collection. If you’re wondering whether you can sue a debtor who has failed to pay an electronic invoice, the answer is yes, but there are certain legal conditions you need to be aware of.
At Trébol Jurídico, we break down what judges evaluate and what you should consider before initiating legal proceedings based on an unpaid electronic invoice.
Can an electronic invoice be used in court
Yes, an electronic invoice can be used as an enforceable title (*título ejecutivo*), provided it meets specific legal requirements. In Colombia, an *enforceable title* is a document that proves a clear, express, and enforceable obligation, allowing the creditor to initiate judicial debt collection proceedings directly.
Since the enactment of Article 617 of the Tax Code (*Estatuto Tributario*) and under the technical framework of DIAN Resolution 042 of 2020, the electronic invoice is legally recognized as equivalent to a paper invoice. This means it has full legal and evidentiary value, including for judicial collection purposes.
Additionally, Law 1231 of 2008, which governs invoices as negotiable instruments (*títulos valores*), also applies to electronic invoices. If the electronic invoice meets all formal and legal requirements, it may be deemed an enforceable document that creates a legal obligation.
What do judges examine when admitting a claim based on an electronic invoice?
For a judge to admit a lawsuit based on an electronic invoice as an enforceable title, the following key conditions must be satisfied:
- DIAN validation: The invoice must be validated by DIAN (Colombia’s tax authority), confirming its legitimacy for tax purposes.
- Delivery and proof of receipt: The invoice must have been sent to the buyer, and you must be able to prove receipt—typically via email or through the electronic invoicing system.
- Express or tacit acceptance by the debtor: Acceptance can be demonstrated if the buyer did not raise objections or reject the invoice within three business days of receipt.
- No credit notes affecting the invoice amount: Credit notes can reduce or nullify the debt, so it is essential to verify that none have been issued.
- Proof of non-payment: The payment term must have expired, and payment must not have been received.
Meeting these requirements makes the electronic invoice sufficient to support an executive process, as long as proper documentation is in place.
What if the invoice has not been expressly accepted?
In such cases, the judge may require proof of tacit acceptance, meaning the debtor received the invoice, did not reject it within the legally allowed timeframe, and raised no objections. Here, it is crucial to have evidence of delivery (e.g., emails, electronic receipts, confirmation from a technology provider, etc.).
It also helps to have a contract, purchase order, or any supporting document that proves the commercial relationship, the agreed price, and the payment terms.
When can’t you sue based solely on an electronic invoice?
There are scenarios in which an electronic invoice cannot immediately support legal action, such as:
- The invoice was expressly rejected by the buyer.
- There is a dispute regarding the amount or the conditions of the goods/services billed.
- Subsequent payment agreements have altered the original obligation.
- There is no evidence of delivery or acceptance.
In such cases, the judicial process may require a prior conciliation stage or a regular (ordinary) lawsuit, which is longer and more complex than an executive proceeding.
Recommendations before filing a lawsuit
Before initiating legal proceedings, it is critical to thoroughly review the case and ensure you have all necessary supporting documentation. Key recommendations include:
- Verify that the invoice was properly issued and validated by DIAN.
- Confirm delivery of the invoice to the debtor and preserve all related evidence.
- Ensure that no credit notes or documents exist that alter the debt.
- Confirm that the payment term has expired.
- Gather emails, communications, and other documents that support the commercial relationship and the debtor’s breach.
- Consult a specialized attorney before filing a claim.
Advantages of using an electronic invoice as an enforceable title
- Time Savings: As an enforceable document, it eliminates the need to prove the underlying contract or commercial relationship from scratch.
- Legal Certainty: Its legal recognition strengthens the claim.
- Administrative Efficiency: Electronic invoicing systems facilitate the organization of necessary documentation.
- Enhanced Tax and Commercial Control: Supports transparency and regulatory compliance.
What happens if the judge rejects the claim?
If the judge finds that the invoice does not meet the requirements of an enforceable title, the claim may be rejected. In that case:
- You may correct the claim if there are formal deficiencies.
- Alternatively, you can initiate a different type of proceeding, such as a regular breach of contract lawsuit.
This route is lengthier and more costly, which is why proper preparation from the beginning is essential.
Conclusion
Yes, you can file a lawsuit based on an electronic invoice in Colombia—provided that it meets all legal requirements to be considered an enforceable title. Unpaid invoices should not be ignored: there are legal mechanisms available to recover what you are owed and protect your company’s cash flow.
The key lies in strictly complying with the procedures for issuing, validating, delivering, and obtaining acceptance of the invoice. This will place you in a strong position to pursue judicial collection.
At Trébol Jurídico, we specialize in pre-legal and legal debt recovery, and we can help you evaluate your case so you can make the best decision before turning to the courts.
Has your client failed to pay an electronic invoice? Don’t wait any longer—get expert advice and recover what is rightfully yours.