The Tax legislation in Colombia Allows the person to ask Electronic invoice In their purchases or services they have the possibility of accessing a 1% discount on their acquisitions, which will be reflected in a reduction in income tax for this year.
According to the National Tax and Customs Directorate (DIAN)all taxpayers who must submit income declaration as natural persons can apply to a 1%reduction.
(Further: The money limit that must have in your virtual wallet so as not to declare income).
It should be said that this benefit was established by the Law 2277 of 2022and aims to motivate the emission of electronic billing.
Income statement
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The discount
This reduction It is 1% on the value of goods and servicesyes and only if this does not exceed the top of the 240 Tax Value Units (UVT)that is, 11’295,600 pesos for the taxable year 2025. This means that if the taxpayer made purchases for this amount, it could reduce the income tax by up to 112,956 pesos.
(You may be interested: Tax payment: how to anticipate and take advantage of legislation changes).
Likewise, the entity clarifies that This reduction applies to purchases are related to the taxpayer’s productive activity.
Requirements
In order to access this benefit, the following conditions must be met:
1. Not having requested the purchase as a cost in income tax or as a discontable tax in VAT. Nor should it have been registered as an income not constituting income or occasional gain.
2. Have valid electronic invoice, where the name, surname, NIT or buyer’s card number are clearly identified.
3. Having paid with electronic means such as debit card, credit or any other system supervised by the financial superintendence.
4. That the invoice has been issued by an establishment obliged to bill electronically.
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