EXTENSION OF THE DEADLINE FOR THE IMPLEMENTATION OF THE SUPPORT DOCUMENT FOR OPERATIONS WITH SUBJECTS NOT OBLIGATED TO ISSUE INVOICES
Given the complexity of the implementation of the supporting document in the electronic invoicing system regarding purchases made to subjects that do not have the obligation to issue an invoice, the DIAN extended the deadline until August 1, 2022. In this way, the DIAN would be seeking to ensure that, internally, taxpayers can plan and implement the technological systems and procedures for the issuance of the supporting document.
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