The Colombian tax authority (DIAN) published, on April 29, 2022, Resolution 000488, which modifies article 6 of Resolution n. 000167 of December 30, 2021, postponing the date for the implementation of the Purchase Support Document (Documento Soporte para no obligados a expedir factura de venta y/o documento equivalente) to August 1, 2022. The previous date was 2 May 2022.
Resolution n. 000167 concerns the implementation of the electronic generation and transmission of the support document in purchases made to subjects who are not obliged to issue sales invoice or equivalent documents and adjustment notes.
