COLOMBIA: Support Document Implementation Date Postponed

Kelly Muniz
May 3, 2022

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.

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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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