Colombia: E-invoice requirements for tax deductions in credit operations

The National Tax and Customs Directorate (Dirección de Impuestos y Aduanas Nacionales (DIAN)) on September 27, 2024, issued Concept 007058, clarifying requirements for electronic invoices (e-invoices) as support for costs, deductions, and deductible taxes in credit operations.

The guidance responds to a request for reconsideration of Official Letter 908749 of 2022 and Concept 002999 of 2024 and outlines the following key points:

• Confirmation of electronic messages: The DIAN reiterates that in credit operations, the e-invoice must be confirmed by two electronic messages from the purchaser—one for receipt of the invoice and another for the goods or services purchased. Without these messages, the invoice cannot be used as tax support for costs, deductions, and deductible taxes.
• Issuance of the invoice: The e-invoice is considered issued once validated and delivered to the purchaser, even in credit operations. The absence of confirmation affects its validity for tax purposes but not its existence.
• Opportunity to request deductible taxes: Article 496 of the tax statute allows deductible taxes to be requested within six months after accrual. Confirmation messages of receipt must be sent before the value added tax (VAT) declaration in which these taxes are requested is presented.
• Modification of previous concepts: The DIAN reconsidered and repealed parts of Concept 002999 that linked invoice issuance with purchaser confirmation, clarifying that this condition does not apply.
• Compliance with general requirements: The e-invoice must comply with article 771-2 of the tax statute and current electronic invoicing regulations.

Read a November 2024 report (Spanish) prepared by the KPMG member firm in Colombia