{"id":7493,"date":"2016-06-08T20:09:51","date_gmt":"2016-06-09T01:09:51","guid":{"rendered":"https:\/\/phrdev.pixelpro.website\/novedades\/dian-revenue-ruling-71\/"},"modified":"2020-10-26T08:18:17","modified_gmt":"2020-10-26T13:18:17","slug":"dian-revenue-ruling-71","status":"publish","type":"post","link":"https:\/\/phrlegal.com\/en\/novelties-en\/dian-revenue-ruling-71\/","title":{"rendered":"DIAN REVENUE RULING"},"content":{"rendered":"<p><strong>DIAN REVENUE RULING<\/strong><\/p>\n<p style=\"text-align: justify;\"><strong>Electronic invoices are equivalent to traditional sales invoices <\/strong><\/p>\n<p style=\"text-align: justify;\"><strong>Electronic invoicing is currently being tried as a pilot program by some entities selected by DIAN, but in the future its use will be mandatory <\/strong><\/p>\n<p style=\"text-align: justify;\"><strong> <\/strong><\/p>\n<p style=\"text-align: justify;\">In this Revenue Ruling No. 9332 of April 21<sup>st<\/sup> 2016, the Colombian Tax Authority\u2014 DIAN\u2014 refers to some important aspects that must be taken into account by those taxpayers who use electronic invoicing.<\/p>\n<p style=\"text-align: justify;\">Firstly, DIAN indicates that for tax purposes, electronic invoices are equivalent to the traditional sales invoices issued in paper or by computer. Likewise, those taxpayers who implement this regulation should be aware of the clearance procedure established in Section 10 of Decree 2242, 2015, and shall meet the general requirements for traditional invoices set out in Section 617 of the Colombian Tax Code, such as including a consecutive numbering system authorized by DIAN.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Electronic invoices are equivalent to traditional sales invoices<\/p>\n<p>Electronic invoicing is currently being tried as a pilot program by some entities selected by DIAN, but in the future its use will be mandatory<\/p>\n","protected":false},"author":2,"featured_media":7273,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"site-sidebar-layout":"default","site-content-layout":"default","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"default","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[1],"tags":[],"class_list":["post-7493","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-novedades-categoria"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.0 - 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