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# Requisitos para facturar electrónicamente

## **¿Quiénes están obligados a facturar electrónicamente?**

* Personas jurídicas.
* Responsables de IVA (responsabilidad 48).
* Sujetos del impuesto al consumo (responsabilidad 33, 34).
* Personas naturales con ingresos superiores a 3.500 UVT anuales, o bajo condiciones del artículo 437 ET.

Además, incluso quienes no están obligados a facturar electrónicamente pueden optar voluntariamente por hacerlo, lo cual suele ser conveniente para quienes desean formalizarse o facilitar sus procesos contables.

## **Requisitos Previos**

* **RUT actualizado**, incluyendo correo electrónico del representante legal o persona natural.
* **Cuenta de usuario activa** en los servicios en línea de la DIAN (usuario + contraseña).
* **Certificado de firma digital**, expedido por una entidad autorizada por la ONAC y vigente.
* Contar con un **software de facturación electrónica** (DIAN, propio o de proveedor autorizado).
* **Dispositivo con acceso a internet** (computador o móvil) para realizar habilitación, pruebas y facturación.


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