Yes. Regarding electronic documents as evidence, Decree 2609 of 2012 establishes this in article 22 and following that it is the responsibility of Public Entities to comply with essential elements such as authenticity, integrity, inalterability, reliability, availability and conservation, which guarantee that electronic documents maintain their evidence value throughout the process. The Decree establishes requirements that should be met for the presumption of authenticity, integrity, inalterability, reliability, preservation and conservation of electronic archive documents.
Article 12 of Law 527 of 1999, on the other hand, states that in cases where the law requires certain documents, records or information to be preserved, the requirement will be satisfied, as long as: 1) the information contained therein is accessible for later consultation; 2) the data message or document is preserved in the format in which it was generated, sent or received or in a format that can accurately reproduce the information generated, sent or received; and 3) that all the information, if any, is kept to determine the origin, destination of the message, date and the time when the message was sent or received or the document produced.
Regarding companies, Article 28 of Law 962 of 2005 states that the company documentation must be kept and stored for a period of ten (10) years from the date of the last entry, document, or receipt, but for this purpose it may choose to do so in written form, or on any technical, magnetic or electronic medium as long as the requirements established on Article 12 of Law 527 of 1999 are met.
As for taxes, companies must preserve their accounting evidence (support) during the time it takes for the tax return to become effective (Article 304 of Law 1819 of 2016), electronic documents must comply, as well, with the requirements of the abovementioned Article 12.