Numbered books are not invoices
Every merchant must issue an invoice or an equivalent document for each sale (Estatuto Tributario art. 615), and an electronic invoice counts as issued only once DIAN validates it (art. 616-1).
Numbering ranges for invoices belong to the business that sells, under DIAN rules (DIAN Resolución 227 de 2025). The numbered books in this app are for internal documents: delivery notes, cash receipts, service orders and kitchen orders.
Source: Estatuto Tributario arts. 615 and 616-1, Secretaría del Senado – read it
Source: DIAN Resolución 227 de 2025, DIAN normograma – read it
