Colombia: DIAN Officializes Threshold for the Issuance of Documents through P.O.S Systems and Roll-out Dates

Kelly Muniz
July 7, 2022

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

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Kelly Muniz

Kelly Muniz is a Junior Regulatory Counsel at Sovos. Based in Stockholm and originally from Brazil, Kelly earned a Bachelor’s degree in Law in her home country, where she worked as a licensed lawyer. She also holds a Master’s degree in EU Business Law from Lund University in Sweden.
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