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Colombia: Support document for acquisitions from non-invoice issuers (DSNO) may be issued in subsequent tax period

Official Letter No. 0158 of January 26, 2026

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january 29, 2026

The Colombian Tax Authority (DIAN), through Official Letter No. 0158 of January 26, 2026, reconsidered its previous doctrine and ruled that costs, deductions, and deductible taxes can be recognized for tax purposes in the year or tax period in which the economic transaction took place, even if the support document for acquisitions from non-invoice issuers (DSNO) is generated in the immediately following tax period.

KPMG observation

This ruling is especially relevant for taxpayers who make acquisitions from those not obligated to issue invoices, particularly at year-end and in transactions with foreign suppliers, when the timeliness of issuing the DSNO may be delayed compared to the accounting and tax recognition of the transaction.

Read a January 2026 report (Spanish) prepared by the KPMG member firm in Colombia

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