Invoice or document, they must request the authorization of the numbering.

According to Resolution 000055 of 2016, those obliged to issue invoice or equivalent document shall request the authorization of the numbering in accordance with current regulations. However, not in all cases equivalent documents will require such authorization.

Next, we will answer the following question: Is numbering authorization required in the preparation of equivalent documents?

According to article 616-1 of the Tax Statute -ET- and article 1.6.1.4.24 of Decree 1625 of 2016, among the documents equivalent to the invoice are registered machine tickets, admission tickets to public shows, passenger transportation tickets, tuition and pension receipts issued by educational establishments recognized by the Government, insurance policies, capitalization titles and the respective payment vouchers, statements issued by trust companies, foreign investment funds, pension and severance funds, air transportation tickets, among others. However, according to Article 4 of Resolution 000055 of July 14, 2017, in all cases authorization of numbering is not required, such as:

–Inthe issuance of documents equivalent to the invoice.

–Ininvoices issued by public law entities, including industrial and commercial companies of the State and mixed economy companies where the State owns more than 50% of the capital, as well as those issued by entities that provide domiciliary public services, chambers of commerce, notaries and, in general, income tax payers indicated in the rules of the ET.

However, the aforementioned article states that the foregoing shall not apply to those who invoice or issue equivalent documents through POS and electronic invoicing machines. Therefore, POS tickets will require the authorization of the numbering.

Source: Actualícese