As of June 1, the strips printed by the cash registers or POS invoices (points of sale opointment of sale), which today still broadcast many supermarkets, restaurants and other small businesseswill only be valid if they are equivalent to sales less than the $212,000 pesos. If the amount exceeds this figure, the merchant will be obliged to issue a Electronic bill.
The new norm, that Directorate of National Taxes and Customs (Dian) includes in the Resolution 1092 of July 1, 2022also allows you to continue with the delivery of the POS strip in the event that sales are less than this specific figure, which is equivalent to five UVT tax value units ($212,000), before VAT, taking into account that the UVT set for 2023 It is $42,412.
In this regard, the partner of Business Process Outsourcing Crowe Colombia Guillermo Berrio stated that from now on it is very important that both Big contributorsas well as income tax filers who do not fall into the category of large taxpayers, those who do not file income, and all other subjects who do not have any of the aforementioned qualities, observe this rule because it will be mandatory.
“Now, all of them must take this rule into account for their income statement in the coming year, since as of this validity, only expenses formally registered through the electronic invoice document can be deducted,” said the expert.
Taking into account the amount mentioned, corresponding to the five UVT ($212,000), this already entered into force from the April 1 for the declarants of the Income tax and complementary and taxpayers of income and wealth who are not large taxpayers and who are forced to invoice electronically.
“The April group is the second of those who are required to invoice with these characteristics while the first was that of the so-called large taxpayers. These have already had to apply said limit since February 1, while the fourth group, that of those who do not have any of the mentioned qualities, must begin to apply the rule as of June 1, 2023,” added Berrío.
Regarding the POS ticket, it is important to note that whoever receives it does not acquire the right to deductible taxes in the VAT and neither to deductions in Income Tax and complementary.
Last April, through social networks, the Bogota Medical Association He denounced that the Dian and the National Police began to make alleged raids, which, according to what they indicated, made them feel assaulted and attacked.
“Dian officials deployed in the main cities of the country on medical and dental offices. This selective case occurs periodically,” said Médicos de Colombia in their Twitter account. Twitter.
However, the case known by Week it would be a “monitoring visit”. The entity informed this medium that it was a routine operation that was not only carried out in establishments in this sector, but also carried out in bars and restaurants.
It was also known that the conferences take place frequently in which it is also verified that the delivery of Electronic bill in establishments, a declared measure that is monitored.
This is because, according to the entity, there are numerous complaints received from customers from different business sectors who indicate that establishments are not delivering their electronic invoice.
“We have received more than 504 complaints of citizens about establishments that do not deliver a printed or electronic invoice, despite the obligation to issue it. Not invoicing in compliance with the requirements of the content of the invoice, indicating the name of the buyer and the seller, not discriminating VAT, the total value of the operation, leads to the sanction of closures for three days and inspection processes, “he said. the entity to Week.
