What does the Simplified Joint Stock Company (S.A.S.) require for issuing invoices?

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All Colombian companies require a resolution authorizing the issuing of invoices provided by the National Tax Authority (DIAN). Note that for its obtainment, the Legal Representatives of the Company must have previously obtained from the D.I.A.N. a R.U.T. and a N.I.T. as natural persons, and an electronic signature device.