Electronic payroll: modification of deadlines for the start of this obligation

Dian issued Resolution 000037 to modify Resolution 000013 and establish that the authorization as generator of the electronic payroll document will not begin on May 31, but on August 1, 2021. The transmission of such document will no longer begin on July 1, but on September 1, 2021.

After having announced it since last April 22, 2021 as a simple draft resolution, the Dian finally issued its Resolution 000037 of May 5, 2021, through which it adjusted the text of Article 6 of its Resolution 000013 of February 11, 2021, thus extending the deadlines for the start of the tasks related to the transmission of the electronic payroll and its adjustment notes.

In the initial version of numeral 1 of article 6 of Resolution 00013 of February 11, 2021 (applicable only to individuals and legal entities that are obliged to issue electronic invoices and intend to subtract payroll payments as a deductible cost or expense in their income or VAT returns), it had been provided that the task of requesting the “qualification” as generator of the electronic payroll support document should be performed as from May 31, 2021; and then, between July 1 and December 1, 2021 (depending on the number of employees at the time of the authorization process), the monthly electronic transmission of the electronic payroll support document would begin.

“the electronic payroll option in the invoicing system will only be ready as of August 1, 2021 and only as of that date will it be possible to begin the qualification application process”.

However, with the modification introduced through Resolution 000037 of May 5, 2021, and alleging that more time is required for the Dian to prepare its virtual platforms for the electronic payroll processes, said entity provided that the electronic payroll option in the invoicing system will only be ready as from August 1, 2021 and that only as from said date it will be possible to start performing the task of requesting authorization as a generator of the electronic payroll support document. In addition, it was indicated that it will be between September 1 and December 1, 2021 when the monthly electronic transmission of the electronic payroll support document must be started.

On the other hand, according to the initial version of numeral 2 of article 6 of Resolution 000013 of 2021, after April 11, 2021 (i.e. two months after the resolution was issued) all electronic billers that started for the first time the operation of making payroll payments would have only two months to comply with the two tasks (request the “authorization” as generator of the electronic payroll support document and start transmitting it).

However, with the modification made through Resolution 000037 of May 2021 there is no longer any reference to the date of April 11, 2021, and it is only implied in a generic way that as of August 1, 2021 (when the Dian has adjusted its platform) those who start payroll payment operations will have only two months to comply with the two tasks mentioned above (request the “authorization” as a generator of the electronic payroll support document and start transmitting it).

“those who are not electronic billers, but do have payroll costs and expenses, will continue to have until March 31, 2022 to comply with the task of first requesting the qualification.”

Resolution 000037 of May 5, 2021 did not introduce any other adjustments to the text of Resolution 000013 of February 11, 2021. Therefore, those who are not electronic billers, but do have payroll costs and expenses, will continue to have until March 31, 2022 to comply with the task of first requesting the authorization in the electronic payroll service.

Source: Actualize