Electronic payroll: August 1, 2021, is the deadline for its implementation

According to the electronic payroll implementation schedule, August 1, 2021 is the deadline for enabling the computer service.

The enabling service has been available on the Dian platform since July 7, 2021.

“On August 1st of the current year begins the deadline for those obliged to implement the electronic payroll to perform the authorization in the computer service provided by the Dian for such purpose”.

According to numeral 1 of article 6 of Resolution 000013 of February 13, 2021, modified by Resolution 000037 of May 5, 2021, August 1 of the current year begins the deadline for those obliged to implement the electronic payroll to carry out the authorization in the computer service provided by the Dian for such purpose.

Let us remember that, due to the adjustments made by Resolution 000013 of 2021 to Resolution 000042 of 2020, the new electronic payroll payment support document was implemented within the electronic invoicing system, which constitutes the support of costs and deductions in the income tax and VAT deductible taxes, as the case may be, derived from the payments or credits on account related to the payroll arising from an employment or legal and regulatory relationship and of the pensioners in charge of the employer.
This document is made up of the amounts accrued for payroll, the amounts deducted for this concept and their difference.

Now, in order to enable the electronic payroll computer system, users must take into account the provisions of Article 9 of Resolution 000013 of 2021, which establishes the steps to be followed to correctly carry out this process.

Enabling in the electronic payroll system

According to Article 9 of the aforementioned resolution, authorization is the procedure developed in the electronic computer service of the invoicing system, which includes the functionality of the Dian’s electronic payroll support document.

Said procedure must be carried out before the maximum date to start generating and transmitting the electronic payroll and its adjustment notes (when applicable) indicated in the implementation schedules and deadline for periodic compliance with the transmission, complying with the following characteristics, conditions and technical and technological mechanisms:

1.Enter the electronic computer service for prior validation of electronic sales invoice.

2.Once the electronic computer service of the Dian is accessed, the “Participants” menu must be clicked, where the option “Other electronic documents” will be found.

3.Select the functionality of the electronic payroll support document, whereupon the system will display an alert as to whether you wish to start the electronic payroll authorization process; click on “Accept”.

4.Indicate in the invoicing system, within which the electronic payroll payment support document functionality is located, the means of operation through which the obligation to generate, transmit and validate the electronic payroll payment support document and its adjustment notes will be fulfilled, indicating whether the software available for the electronic payroll document corresponds to your own software development or to a software development acquired from a technological solutions provider.

5.Register in the invoicing system, in which the functionality of the electronic payroll payment support document is located, the information of the software referred to in the previous numeral, complying with the following procedure:

–Indicatethe names and surnames or company name and NIT of the manufacturer, and name and identification code of the software.

–Startthe tests by which it must be demonstrated that the software, the electronic payroll support document and its adjustment notes comply with the conditions, terms and technical and technological mechanisms for its generation, transmission and validation and other technical specifications and functionalities as indicated in the technical annex of the electronic payroll support document.

–Confirmthe result of the tests referred to in the previous numeral; in case they are passed satisfactorily, in the invoicing system, within which the functionality of the electronic payroll support document is located, the status will be updated from “requested” to “enabled”; otherwise, the tests must continue until the status of “enabled” is obtained.

–Oncein “enabled” status, it will automatically migrate to production operation.

As can be seen, the Dian computer system only shows two modes of operation for the implementation of electronic payroll (own software and software from a technology provider), which means that there will be no free software, as was the case with electronic invoicing; however, at this point, it should not be overlooked that article 1.6.1.1.4.16 of Decree 1625 of 2016 indicates that the Dian must provide a free solution both for the electronic invoice and for the other electronic documents derived from it, therefore, it was expected that such entity would indeed offer the service in a timely manner.

Therefore, currently, those who are obliged to implement the electronic payroll must opt for their own software or hire a technology provider.

Benefits of electronic payroll

Implementing the new electronic payroll represents certain benefits, such as:

–Being able touse payroll-related costs and deductions validated by the Dian in the income tax return.

– Dematerializetax receipts to facilitate consultation and traceability.

–Accessto better electronic services, such as automatic refunds of credit balances and suggested returns.

–Maintainupdated information on costs, deductions and deductible taxes reported to the tax administration.

–Eliminateadministrative procedures, such as certifying employees’ payroll statements for interested third parties; they will be able to verify them directly at the Dian.

Source: Actualícese