By: Rodrigo Garcia Ocampo
Partner director
Email: [email protected]
Decree 442 of March 29, 2023, amending Sole Regulatory Decree 1625 of 2016 (DUR), introduced several changes to the electronic invoicing system, in order to harmonize it with the provisions of Law 2155 of 2021, which introduced important changes to this system.
An analysis of the main changes to the decree is presented below:
The billing system concept is extended, which now includes the sales invoice and the equivalent documents, as well as all the electronic documents that are determined by the DIAN for control, support or processing purposes, for which article 1.6 is modified. 1.4.4. of the DUR with article 4 of the Decree in reference.
Likewise, the definition of electronic equivalent document is modified. The new definition establishes that the electronic equivalent document is that electronic document that meets the requirements and conditions established by the DIAN to support operations not taxed with the sales tax or exempt from it, and that is issued by the subjects obliged to invoice. or by subjects not obliged to invoice who voluntarily choose to issue it.
The electronic equivalent document must be transmitted to the DIAN for validation and must be delivered to the purchaser of the good or service by electronic means.
Article 6 of the amending decree establishes that the electronic invoice must contain the minimum information required by article 617 of the Tax Statute, as well as the additional information determined by the DIAN by means of a resolution, together with the fact that it establishes the responsibility of issuing an electronic invoice or equivalent document for the sale of goods and/or provision of services derived from the execution of investment projects that are financed from the general system of royalties, by those designated by the respective entities or bodies, in which case, the designated must differentiate their own operations from those in which they act as designated executors.
Now, the wording of article 1.6.1.4.12. of the DUR that refers to the support document in acquisitions made to subjects not obliged to issue a sales invoice or equivalent document, as the support that proves the respective transaction that gives rise to costs, deductions, or discountable taxes that are not complying with the other requirements established in the aforementioned article, must “2. Have the date of the operation that must correspond to the date of generation of the document”, which limits the possibility that the date of operation is one, and another, the date of the equivalent document.
The changes indicate the obligation that those responsible for the sales tax – VAT and the national consumption tax must include the corresponding value of said taxes in the sales prices to the public of taxed goods and services, as required by the new wording of article 1.6.1.4.1.5. of the DUR.
Article 10 of Decree 442 of 2023, which modifies article 1.6.1.4.1.19., specifies that the responsibility for the delivery of the electronic sales invoice for its validation as well as its issuance and delivery to the purchaser, once validated by the DIAN, corresponds to the person obliged to invoice. In turn, the electronic 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.
Article 11 of the Decree modifying the DUR, indicates the obligation that the DIAN must have a link on its web page where it will publish the content of the technical annexes and their modifications, with the validation rules, conditions, technical and technological mechanisms. applicable to the electronic sales invoice, debit notes, credit notes, equivalent documents and other electronic documents that are part of the billing system.
Articles 12 and 13 of the Decree modifying the DUR, establish that the acquirers may request the electronic invoice of sale from the person obliged to invoice through POS, when by virtue of their economic activity they have the right to request deductible taxes, costs and deductions, if in which, those obliged to invoice electronically may only demand from the purchasers of goods and/or services the requirements contemplated in the legal or regulatory standards in force for the delivery of the sales invoice and/or the equivalent document, which according to with literal c) of article 617 of the Tax Statute, correspond to surnames and name or business name and Tax Identification Number – NIT of the purchaser of the goods or services. Likewise, it establishes the obligation of the seller to issue and deliver physically or electronically, as appropriate, to the purchaser the sales invoice and/or the equivalent document, for each and every one of the operations at the time of the sale of the product. good and/or the provision of the service.
On the other hand, it should be noted that, for control purposes, when the sale of a good and/or provision of a service is carried out through an electronic sales invoice and the aforementioned operation is on credit or an term for payment, the purchaser must confirm receipt of the electronic invoice of sale of the goods or services acquired by means of an electronic message sent to the issuer of the same, according to the terms established in the provisions that regulate the matter.
In those cases in which the purchaser sends to the issuer the electronic message confirming receipt of the electronic sales invoice and the electronic message of receipt of the goods or services acquired, there will be room for said electronic sales invoice to become a support for costs, deductions and deductible taxes.
Likewise, it should be remembered that the ticket for a cash register with a POS system may be issued by the subjects obliged to invoice, provided that the sale of the good and/or provision of the service that is registered in it does not exceed five (5) UVT, for each POS equivalent document that is issued, without including the amount of any tax. The foregoing, without prejudice to the fact that the purchaser of the good and/or service requires the issuance of the sales invoice, in which case it must be issued, as well as remembering that when the purchaser of a good or service does not provide information For the purposes of issuing electronic invoices, literal c) of article 11 of Resolution 042 of 2020, indicates that the phrase “final consumer” must be registered as the surname and first name under the NIT number “222222222222” and the address will be registered as the address of the place of delivery of the good or provision of the service, when the aforementioned sale operation is carried out outside the business headquarters, office or premises of the electronic biller, otherwise, I will correspond to the address of the biller.
These changes, those that are already operating, seek to facilitate compliance with tax obligations, strengthen fiscal and customs control, and promote the use of information and communication technologies in the billing system.
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