Supporting document in purchases from non-obligated to invoice: How are they generated and what are their benefits?

The supporting document in purchases from non-obligated to invoice serves as support for costs and deductions in the income tax return.

It can be used by a buyer who acquires a good or service from a supplier who is not obliged to issue a sales invoice.

The electronic invoicing system is an ecosystem made up of different elements, such as the electronic invoice, which also includes other components, such as the electronic payroll support document.

The support document, which is generated when purchases are made from persons or companies that are not obliged to invoice, seeks to support the purchase of a good or service by certain companies.

The document serves as tax support for costs and deductions, in the income tax return, to a buyer when acquiring a good or service from a supplier not obliged to issue a sales invoice or equivalent document, which is generated by the buyer himself, using the numbering authorized by the Dian.

Who is obliged to generate the supporting document?

As indicated by the National Tax and Customs Directorate, all individuals or legal entities that are electronic billers, taxpayers of income tax and complementary tax, who need to support the purchase of a good or service from a supplier not obliged to issue a sales invoice, are obliged to generate and transmit the supporting document in purchases with those who are not obliged to issue an invoice.

The ideal support of any cost or expense is the invoice, but when buying from a person who is not obliged to invoice, it is impossible to have the invoice; then the buyer generates and transmits the supporting document to the Dian, which will allow him to subtract such expense in his tax return.

The electronic generation and transmission of the supporting document in acquisitions made to parties not obliged to issue a sales invoice or equivalent document started on May 2, 2022, according to Resolution 000167 of 2021. However, the Dian by Resolution 000488 of April 29, 2022 extended until August 1, 2022 the deadline for the electronic implementation of such document.

Benefits of the supporting document

One of the purposes of the supporting document is to be a tax support for costs and deductions in the income tax return to adequately support all acquisitions of goods and/or services that have been made with suppliers not obliged to issue an invoice or equivalent document.

As part of the same ecosystem, the supporting document has the same benefits as the electronic invoice:

– Moving from paper to electronic messages.

– Streamline the process of refunding tax credit balances by the Dian.

– Identify potential taxpayers, among others.

Three options to generate the supporting document, to generate and transmit the supporting document there are three options or modes of operation:

1) a free solution, a proprietary development and a strategic ally. The free solution is a service offered by the Dian so that individuals and legal entities that are electronic billers can process the supporting document virtually.

2) Companies can also process their supporting documents before the Dian, through a self-developed system that includes all the technical annexes in the corresponding corporate platform.

3) The third option is to work with a strategic ally that is in charge of generating and sending the supporting document to the Dian. Similarly, to help organizations to make the definitive leap towards digital transformation, by adapting to the electronic invoicing system as a whole.

The electronic invoicing ecosystem and its different components, such as the supporting document, contribute to pave a path towards a 100% digital era, which in turn drives an environment of greater legality in the country, where economic transactions must be properly supported and visible to the scrutiny of the highest tax authority in Colombia, i.e., the Dian.

Source: Actualícese.

Documento soporte en compras a no obligados a facturar: ¿cuáles son sus beneficios y cómo se genera?