DIAN - supporting document in acquisitions made to subjects not obliged to invoice

The Tax Authority issued the resolution that implements the functionality of the support document in acquisitions made to subjects not obliged to invoice

Resolution 167 of December 30th, 2021, establish the functionality of the support document in acquisitions made to subjects not obliged to issue a sales invoice or equivalent document was implemented and developed within the electronic invoicing system.

Within the articles of this resolution, it is established that those obliged to generate electronically and transmit for validation, the support document in acquisitions made to subjects not obliged to invoice are those obliged to invoice electronically.
Additionally, those who are not obliged to invoice electronically who make purchases to subjects not obliged to invoice must continue to use the physical document.
Among the provisions indicated in the resolution, it is established that the subject obliged to invoice electronically may carry out the electronic generation of the supporting document as it deems pertinent in the following way:

1. It can be for each of the operations carried out with subjects not obliged to issue an invoice or equivalent document or;
2. For weekly cumulative operations carried out with the same supplier.

This resolution establishes that the billing systems and the support document that are generated through the enabled software must guarantee that the functionalities can interact with other information such as accounts payable and accounts receivable, expenses, costs and deductions and in general all accounting and tax information.