DIAN Token Reconciliation and Electronic Documents

Due to its importance, we share this informative bulletin where we relate which are the most relevant aspects to perform the reconciliation of the DIAN token of the electronic documents reflected therein.

DIAN Access Token

Also known as authentication token or cryptographic token, it is an electronic element given to an authorized user of a computerized service to facilitate the authentication process to DIAN services.

• As a natural person, the token arrives to the e-mail address registered in the RUT.
• As a legal entity, the token is sent to the e-mail address of the legal representative as a natural person.

How to enter?

• To carry out the process, you must enter the option "Invoicing electronically" in the electronic invoice of https://www.dian.gov.co/
• Select the entry mode, natural person or company, and fill out the form.
• When you click on "enter", you will be notified that an entry token will be sent to the e-mail address registered in the RUT, valid for 60 minutes.

Electronic documents generated in the token

The documents displayed on the DIAN platform are represented by those that have been issued electronically through an authorized technology service provider, self-developed software or the DIAN's free solution, and that transfer the information directly to the DIAN:

• Sales invoices issued.
• Purchase invoices received.
• Supporting documents in acquisitions made to parties not obliged to issue sales invoices or equivalent documents.
• Electronic payroll issued.

Important points to consider

Advantages:

• Generate an Excel file to manage the information reported to the DIAN for any of the documents previously mentioned.
• Allows validation and reconciliation with sales invoices issued in the period and purchase invoices received through DIAN's electronic services without any error in their issuance.
• Allows a reconciliation of the income reported in the month to the tax entity to support the tax returns to be filed, such as withholding at source with self-rental, ICA or VAT according to their periodicity.
• View and download purchase invoices issued in favor of the recipient or the person who downloads the token, in DIAN graphic format.
• Confirm on the totality of the documents that should be received during the month to support costs and deductions for the annual income tax return, which were issued to the buyer or receiver.
• Validate purchase invoices that have not been received via e-mail, to support costs and deductions, via DIAN's graphic format.
• Allows the validation of the transmission of the electronic payroll of the respective month for support of costs and deductions in the income tax return.

Other points:

• For its generation, it works directly with the e-mails registered in the RUT either of the natural person or of the legal representative, which, not having a direct access to this e-mail, makes its operability difficult.

• Time limited to 60 minutes once generated through the DIAN website.
• The information uploaded from the electronic payroll does not allow a validation or accounting cross-checking with all the concepts of this.

Regulations

• Resolution 000013 of 2021: Whereby the functionality of the electronic payroll payment support document is implemented and developed in the electronic invoicing system and the technical annex for this document is adopted.
• Resolution 167 of 2021: Whereby the functionality of the support document in acquisitions made to parties not obliged to issue a sales invoice or equivalent document is implemented and developed in the electronic invoicing system for its electronic transmission and the technical annex for this document is issued.
• Resolution 000085 of April 2022: Whereby the registration of the electronic sales invoice as a value title is developed, the corresponding technical annex is issued and other provisions are issued.
• Unified Concept 0106 of August 22, 2022: Obligation to invoice and electronic invoice system.
• Resolution 165 of November 2023: Whereby the invoicing system is developed, the technological suppliers, version 1.9 of the technical annex of the electronic sales invoice is adopted, the technical annex 1.0 of the electronic equivalent document is issued, and other provisions are dictated.