DIAN REVENUE RULING
The issuance of invoices is not mandatory for sales made through vending machines
However, DIAN stated that if the machines have a mechanism to issue invoices, they shall comply with the requirements set forth in Section 615 of the Colombian Tax Code
In its Revenue Ruling No. 012572 of May 20th 2016, the Colombian Tax Authority –DIAN— stated that sales made through vending machines or other types of dispenser machines, do not require the issuance of invoices if the machines do not incorporate an invoicing device. In this case the invoice may be replaced by the substitute document referred to in Section 1 of Decree 1514/1998.
However, considering that currently many vending machines manufacturers offer the possibility of including these invoice-issuing devices in the vending machines, if they include this device, the invoices must meet all the requirements for the sales invoices set out in Section 615 the Tax Code.
