Invoice-equivalent documents accepted for tax purposes in 2023

Due to its importance we share this informative bulletin where we list which equivalent documents are in force in the year 2023.

Documents equivalent to the sales invoice

Documents equivalent to sales invoices are those that comply with the tax requirements established by the DIAN, and therefore have tax value to support commercial operations. These supports are used when an invoice itself is not received, but it is necessary to support a taxable transaction.

The documents equivalent to invoices valid for tax purposes in 2023 are the following:

1. The P.O.S. system cash register ticket does not entitle the purchaser to deductible taxes on sales tax -VAT-, nor to costs and deductions on income tax and complementary taxes. However, the purchasers may request the obligor to issue a sales invoice, when by virtue of their economic activity they are entitled to request deductible taxes, costs and deductions.

"The P.O.S. ticket, may be issued by the parties obliged to issue invoices, provided that the sale of the good and/or rendering of the service recorded therein does not exceed five (5) UVT for each equivalent P.O.S. document issued, without including the amount of any tax".

2. The cinema admission ticket.

3. The passenger transportation ticket.

4. The statement (issued by those obligated to invoice that are trust companies, collective investment funds, private capital funds, foreign investment funds, mutual investment funds, securities funds, pension and severance funds).

5. The ticket or air passenger transportation ticket.

6. The document in localized games.

 7. The ticket, fraction or form in games of chance other than localized games.

 8. The document issued for toll collection.

 9. The voucher for the settlement of operations issued by the Stock Exchange.

 10. The document of operations of the agricultural stock exchange and of other commodities.

 11. Document issued for domiciliary public services.

 12. The ticket of entrance to public spectacles.

 13. The electronic equivalent document (document that may develop the equivalent documents, as provided in paragraph 2 of Article 616-1 of the Tax Statute).

A. Electronic supporting documents

Supporting documents in the electronic invoicing system are documents whose purpose is to support costs and deductions in the income tax and complementary taxes or deductible taxes in the sales tax -VAT when the following operations apply:

 I. The supporting document in acquisitions made from parties not required to issue sales invoices or equivalent documents. This document shall be issued through the electronic platform provided by the DIAN - National Tax and Customs Directorate according to the technological means chosen (DIAN system, DIAN's own software or authorized electronic supplier).

 II. The electronic payroll support document.

B. Other important points to consider

I. Trading Platform Invoices

The text of the eighth paragraph of article 616-1 of the ET included that e-commerce platforms must make available a service that allows the issuance and delivery of the electronic sales invoice by its users to the final consumer.

II. No electronic biller may issue POS tickets for purchases of more than 5 UVT

Last June 1, 2023 was the last deadline for the parties obliged to issue electronic invoices or equivalent documents, who chose to issue POS tickets in their operations, to apply the maximum limit of 5 UVT ($212,060 for 2023) set forth in paragraph 2, subsection 2, paragraph 2 of article 616-1 of the ET, as amended by Law 2155 of 2021.

For purposes of calculating the maximum limit of 5 UVT, the value of the purchase must be measured before any tax.

III. Preservation of documents, information and evidence

All documents related to electronic invoicing must be kept according to the general rule of Article 632 of the Tax Statute, at least for a term of 5 years from January 1 of the year following the year in which they were generated.

IV. Regulations

[1]  Unified concept no. 0106 of August 19, 2022 obligation to invoice and electronic invoicing system electronic invoicing system.

[2]  Decree 442 OF 2023.

[3]  Resolution 000085 of 2022.

[4]  Concept 911428 - int - 106 of August 19, 2022 – DIAN.

[5]  Concept 100192467- 1963 of 2023 – DIAN.