When transactions are carried out with subjects not obliged to issue a sales invoice and / or equivalent document, the supporting document that proves the respective transaction that gives rise to the costs, deductions, or discounted taxes, must meet the requirements and conditions required in tax matters. and be generated by the purchaser of the good and / or service, except in the case of importation of goods.
In the COLOKIAL SUPPORT DOCUMENT module you can automatically extract from your ERP, all the transactions for the purchase of goods and services carried out with suppliers and third parties not obliged to issue invoices or documents equivalent to these, and generate the Support Documents in agreement With the provisions of Resolution No. 000042 of the DIAN and the technical annexes related to it, you can also manage the numbering resolutions granted by the DIAN for Supporting Documents, their validity and configure expiration alerts so that those responsible for their organization carry out the pertinent steps for its renewal. It will store the Support Documents of your company already numbered, so that they can be generated over and over again when your organization or a third party requires it.
Our module already has the functionality to generate the XML files established in the technical annex of Resolution No. 000012 of February 9 (9), 2021, issued by the DIAN.
What are the requirements of the Supporting Document?
As indicated in Resolution No. 00042 of 2020 issued by DIAN, the requirements for the validity of this document are:
1. To be expressly named as a supporting document in acquisitions made to those who are not obliged to invoice.
2. Have the date of the operation that must correspond to the date of generation of the document.
3. Contain the surnames, name or company name, Tax Identification Number - NIT of the seller or of the person providing the service. In the case of contracts signed with non-resident tax residents in Colombia not registered in the Single Tax Registry - RUT, the requirement of the Tax Identification Number NIT will be understood as fulfilled with the identification granted in the country of origin of the non-resident.
4. Contain the surnames and name or company name and tax identification number - NIT of the purchaser of the goods and / or services.
5. Carry the number that corresponds to a consecutive numbering system of the supporting document including the number, rank and validity authorized by the Special Administrative Unit of the National Tax and Customs Directorate - DIAN. In relation to the specifications of the numbering of the supporting document, in acquisitions carried out without being obliged to invoice, the acquirer may indicate their own numbering, until the Special Administrative Unit of the National Tax and Customs Directorate
- DIAN, make the aforementioned specifications available through the electronic computer service.
6. Have the specific description of the good and / or the service provided.
7. Detail the total value of the operation.
Since when am I obliged as a buyer to issue the Support Document?
In accordance with what is indicated by Communiqué No. 55 of July 21, 2020 issued by the DIAN, it is reported that the requirement of paragraph 5 of Article 55 of Resolution No. 42 will be enforceable, being this enforceable as of 15 August 2020.