Electronic payroll: information on the payment support document

With Resolution 000013 of February 11, 2021, the Dian issued the regulation of the electronic payroll support document.

The authorization process in the electronic platform of the Dian will begin on May 31, 2021.

The document must be issued as from July 1, 2021.

After on December 17, 2020 the Dian published on its web portal a draft resolution with which it made known what would be the regulation of the electronic payroll payment support document, finally on February 11, 2021 Resolution 000013 was issued, by means of which a new document was implemented within the electronic invoicing system that will serve as support for the electronic payroll, in accordance with the indications provided in paragraph 6 of article 616-1 of the Tax Statute -ET-, adopting, in addition, the technical annex for its implementation.

Support document for electronic payroll

Considering that the electronic invoicing system is applicable to payroll payments from which the electronic payroll payment support document and the adjustment notes derived from said document are generated, this constitutes the support of costs and deductions in 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 pensioners under the employer’s responsibility. This document is made up of the amounts accrued for payroll, the amounts deducted from this concept and their difference.

“Both the electronic payroll payment support document and the adjustment notes derived from it must be generated and transmitted to the Dian independently”.

Both the electronic payroll payment support document and the adjustment notes derived must be generated and transmitted to the Dian independently for each of the beneficiaries of the payments made by the obligated subject.

Periodicity of the supporting document

The electronic payroll payment support document must be generated on a monthly basis, regardless of whether the obligor makes payments in different periods.

Therefore, whoever is obliged to generate this document must accumulate the information on the items related to the payroll payments made in the immediately preceding month, independently for each of the beneficiaries of the payments made.

Therefore, the transmission of the supporting document must be made within the first 10 days of the month following the month to which the payment corresponds.

Obliged to generate and transmit the supporting document

According to article 4 of Resolution 000013 of 2021, those taxpayers of the income tax and complementary tax who make payments or credits on account derived from an employment or legal relationship and for payments to pensioners who need to support the costs and deductions and deductible taxes are obliged to generate and transmit for validation the supporting document for electronic payroll payments. Therefore, this obligation will not apply to taxpayers under the simple regime.

Information that the new supporting document must contain

The supporting document for electronic payroll payments must contain at least the following information:

–Beexpressly denominated as “electronic payroll support document”.

–Surnameand name or company name and NIT of the person who is obliged to generate it.

–Surnameand name and identification number of the beneficiary of the payment.

–Theunique code of the electronic payroll support document -Cune-.

–Anumber corresponding to an internal consecutive numbering system, assigned by the subject obliged to generate such document.

–Contentand values of the items that correspond to the payroll accrued value.

–Contentand values of the items corresponding to the payroll deducted values.

–Thetotal difference value, which corresponds to the distinction between the total payroll accrued value minus the total deducted value.

–Thecontent of the technical annex of the electronic payroll support document, established in article 20 of Resolution 000013 of 2021.

– Themeans of payment used to make the delivery of the economic consideration for the services rendered by the beneficiary of the payment.

–Dateand time of generation.

–Thedigital signature of the person generating the support, as an element to guarantee authenticity, integrity and non-repudiation of the electronic payroll document.

–Surnameand name or company name and NIT of the technological solutions provider and the identification of the software.

Deadlines for implementation

The parties obliged to generate and transmit the supporting document and its adjustment notes must comply with the implementation of such document taking into account the following deadlines:

Implementation schedule according to the number of employees.

The Dian establishes in numeral 1 of article 6 of the mentioned resolution that May 31, 2021 is the starting date for enabling the electronic computer service.

“the maximum date to start with the generation and transmission of such support will be between July 1 and December 1, 2021, depending on the number of employees”.

Thus, the maximum date to start with the generation and transmission of such support will be between July 1 and December 1, 2021, depending on the number of employees that the obligor has to generate this document.

Permanent implementation schedule

The new subjects that must generate the support document and the respective adjustment notes, who acquire this obligation after the entry into force of Resolution 000013 of 2021, will have a term of two months, counted from the realization of the payments derived from the employment relationship, to carry out the enabling procedure and proceed with the transmission of such support to the tax administration.

Implementation schedule for those not obliged to invoice electronically

“those who are not obliged to issue electronic sales invoices, the regulation establishes March 31, 2022 as the starting date for the authorization in the Dian’s electronic computer service”.

For those who are not obliged to issue electronic sales invoices, the regulation establishes March 31, 2022 as the starting date for the authorization in the electronic computer service of the Dian, having the duty to start with the generation and transmission of such document no later than May 31, 2022.

It should be noted that the first transmission of the supporting documents for electronic payroll payments to be made by the obligors must be made within the first 10 days of the month following the maximum implementation date set forth in the calendar.

The above does not apply to obligors that carry out an early implementation, in which case the first transmission will correspond to the month following the one in which the enabling is carried out.

Source: Actualize