Following the draft Resolution published in June, the Colombian tax authority (DIAN) has officialized the implementation of the five UVT (tax value unit) threshold as the maximum amount allowed for the issuance of cash register tickets generated through P.O.S. systems (tickets de máquinas registradoras con sistemas P.O.S.), by means of Resolution 001092, published on 1 July 2022.
This means that, for sales operations and/or provision of services exceeding the amount of five (5) UVT, excluding taxes, taxpayers under the country’s e-invoicing mandate must issue an electronic sales invoice.
The Resolution implements the phased roll-out of this mandate, following the calendar below:
· 1 February 2023: Large Taxpayers
· 1 April 2023: Taxpayers who file for income and complementary tax (contribuyentes del impuesto sobre la renta y complementarios), who are not large taxpayers
· 1 May 2023: Taxpayers who do not file for income and complementary tax
· 1 June 2023: Other taxpayers not included above