Dian changed its position on the tax validity of payments through Nequi and Daviplata.

The Dian on January 23, through Official Letter 116, made its first pronouncement regarding the means of payment accepted for tax purposes as support of costs and expenses, where it concluded that low amount deposits such as Nequi and Daviplata were not part of the means of payment expressly allowed by Article 771-5 of the Tax Statute.

A new pronouncement was issued through Dian Official Letter 176 by which the entity reconsidered its position and indicated that the means of payment such as Nequi and Daviplata (low amount deposits and ordinary deposits) comply with the purpose pursued by article 771-5 of the Tax Statute.

Therefore, the Apps are means of payment other than cash that imply a deposit contract with entities subject to surveillance and that are duly regulated by the financial regime.

Finally, payments made through these channels are subject to tax recognition as costs, deductions, liabilities and deductible taxes.

Source: Dian and update.

Dian cambió postura sobre la validez fiscal de los pagos a través de Nequi y Daviplata