Colombia: Draft Resolution Implements Threshold for the Issuance of Cash Register Tickets Generated through P.O.S. Systems

Kelly Muniz
June 14, 2022

DIAN, the Colombian tax authority, published on 9 June 2022, a Draft Resolution for the implementation of the threshold of five (5) tax value units (UVT – unidad de valor tributario) 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.).

When the sale operation and/or provision of services exceeds the amount of five (5) UVT, taxpayers covered by the country’s e-invoicing mandate must issue an electronic sales invoice or other equivalent document (documento equivalente), for which the maximum amount indicated above does not apply, in accordance with the special provisions that regulate such fiscal documents.

The draft resolution also introduces a calendar for phased implementation of this requirement. This means that taxpayers under the e-invoicing mandate, who choose to issue a cash register ticket through a P.O.S. system, must comply with the threshold of five (5) UVT for each ticket, excluding any tax amounts, in accordance with the schedule 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

DIAN will receive comments, observations and suggestions on the draft resolution from 9 to 18 June 2022, through the following email address:

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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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