Since the month of August 2022, the Directorate of National Taxes and Customs (Dian), began to require the Support Document from those buyers who acquire products or services from suppliers denominated under the figure of “subjects not obliged to issue electronic invoices”as indicated in the Resolution 000488 from April 29, 2022.
(Dian has a free electronic payroll service available).
Through this document, the institution seeks that users or clients -responsible for declaring taxes- accredit the transactions carried out with suppliers for tax purposes, which also would support accounting activitiessuch as accounting for costs, deductions or deductible taxes in parallel with electronic invoicing.
To better understand the effects of this change, five key points with relevant information are mentioned below.
1. It is the buyers who must issue and fill out the Support Document at the time the purchase of a good and/or service is made.
two. The buyer must process the Support Document and send it for validation to the Special Administrative Unit of the Dian no later than the last business day of the week in which the purchase was made.
3. If there are technological problems that prevent the delivery of the Support Document to the Dian, the buyer has up to 48 hours from the day after the technical failure is overcome to share this information with the Special Administrative Unit.
Four. The requirement of the Support Document will be enforceable as of August 1, 2022 and must be called “Support Document in acquisitions made to those not obliged to invoice” when transmitted.
5. The Support Document also contemplates the purchase of goods and/or services acquired abroad.
(Companies and contractors, to report collection accounts to the Dian).
Although the implementation of this change may lead to complications due to omission, different accounting software already have the update to automate the process, facilitating the completion of the required Support Document for purchases that are not required to generate electronic invoicing.
Sebastián Plazas, Rindegastos Sales Manager for Colombia, explains that “Through accounting tools and software it is possible to formalize purchases and expenses more efficiently, complying with the new tax regulations required by the Dian in these cases.”
For Plazas, this is essential considering that, in the case of Rindegastos, the tool facilitates the automatic capture of expenses and their invoices, to later send them, through an intelligent process, to accounting software, ERP or electronic billers, who then generate the Document support automatically with the information of the purchases made.
In the same way, resorting to the use of accounting applications allows speeding up the formalization of these documents within the limit of days imposed by the Dian for their transmission, thus avoiding delays and sanctions that could be caused by manual errors or oversights.
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