La factura electrónica es un tipo de documento electrónico que se utiliza como soporte de la venta de productos o servicios, tal como lo hace una factura tradicional en papel. Igual que una factura tradicional, la factura electrónica debe cumplir con una serie de requisitos legales. La factura electrónica en Colombia se constituye como un documento completamente legal que se utiliza para soportar las ventas tal como ocurre con la factura tradicional. Sin embargo, para considerarse válida debe ser expedida, exhibida, entregada, aceptada y conservada de forma electrónica, eliminando de esta forma el uso del papel y los procesos de distribución.
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