Electronic Invoice as a Security: The New Requirement Now Demanded by Judges in Colombia

In Colombia, the electronic invoice has become a key tool to support commercial transactions and serve as a security (título valor) in judicial collection processes.

However, a recent decision by the Superior Court of Medellín (August 26, 2024) changed the way judges assess its validity: now, for an electronic invoice to be used in an executive claim, there must be proof of delivery of the goods or actual provision of the service.

What Changed with This Ruling?

Until recently, it was understood that an electronic invoice validated by the DIAN and registered in the RADIAN was sufficient to initiate a judicial collection process.

But the Superior Court of Medellín clarified that tacit acceptance — which occurs when the buyer does not reject the invoice within three days — only begins to count from the delivery of the goods or the provision of the service, not from the invoice issuance.

In other words, if there is no evidence that the service was provided or the product delivered, the invoice cannot be used as an enforceable title, and the judge may deny the payment order.

Legal Basis of the Change

This new criterion is based on existing regulations that judges are now applying more strictly:

• Article 772 of the Commercial Code: requires that the invoice correspond to goods delivered or services actually rendered.
• Law 1231 of 2008: recognizes the invoice as a security, provided it meets legal requirements.
• Decree 1154 of 2020: establishes that tacit acceptance operates three days after the receipt of goods or services.
• Supreme Court Ruling STC-11618 of 2023: orders verification that the document reflects a real and fulfilled obligation.

The Superior Court of Medellín was clear: the invoice must reflect a genuine commercial transaction. Without proof of delivery, there is no enforceable title.

What Does This Mean for Businesses?

From now on, for an electronic invoice to serve as a security and support a judicial collection claim, six conditions must be met:

1. The invoice must include the payment obligation.
2. It must be signed by the issuer or service provider.
3. It must include a due date.
4. Receipt of the invoice must be proven.
5. Delivery of the goods or actual provision of the service must be proven.
6. There must be express or tacit acceptance within three days after delivery.

The fifth condition — proof of delivery or service — is now the key requirement. If it’s missing, the judge can reject the claim even if the invoice meets all other technical criteria.

What Documents Qualify as Proof?

Judges accept various types of evidence, as long as they verify that the product or service was actually delivered. These include:

• Signed delivery or acceptance certificates.
• Emails confirming receipt or acceptance.
• Shipping guides with delivery confirmation.
• Technical service reports.
• Digital or traceable records (under Law 527 of 1999 on data messages).

It doesn’t have to be a physical document. Any digital evidence proving that the good or service was received can serve as valid support before a judge.

Practical Example

Imagine a consulting firm that issues an electronic invoice for an advisory service. If the client does not sign a delivery certificate or there is no electronic proof that the service was actually provided, that invoice cannot be judicially enforced, even if validated and registered with the DIAN.

However, if the invoice is accompanied by an email, document, or electronic record confirming that the service was performed, the judge can accept the executive claim.

What About RADIAN?

The RADIAN system remains important for the traceability and circulation of electronic invoices, but it does not replace proof of delivery.

DIAN validation ensures the technical compliance of the document, but it does not prove the real commercial relationship between the parties.

This new requirement closes that gap: the judge now needs evidence that the obligation underlying the invoice actually existed and was fulfilled materially.

How to Avoid a Rejected Claim

At Trébol Jurídico, we recommend that companies using electronic invoicing as legal support for collections consider the following:

• Include a delivery or service completion certificate with every transaction.
• Keep all physical or digital evidence related to delivery or execution.
• Verify express or tacit client acceptance after delivery.
• Do not confuse DIAN validation with legal acceptance.
• Review contracts and internal procedures to document service completion or delivery.

In Summary

The electronic invoice remains a valid security, but judges are now enforcing stricter control over its enforceability.

The new requirement — proof of delivery or actual service — will be decisive for an invoice to be accepted in judicial collection processes.

At Trébol Jurídico, we continue to provide updates on regulatory changes and judicial criteria affecting debt collection and recovery in Colombia, helping companies stay ahead of the standards now being enforced by the courts.