Integration Changes - Non-Mandatory Support Document Resolution 000167

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COMPLEMENTARY INFORMATION

What is the support document?

It is the document that you use to prove the purchase of a good or service, and that the buyer must generate when making transactions with a supplier that is not required to issue a sales invoice or equivalent document.

When is it used?

You issue it as a buyer to document the transaction that gives rise to costs, deductions or discountable taxes, through a document with numbering authorized by the DIAN, when the seller or provider of the service is not required to invoice.

Who should issue it?

You issue it if you are a buyer of the good or service.

What is it issued for?

If as a seller of the good or provider of the service you are not obliged to issue a sales invoice, the buyer may generate the 'Support document in purchases made from subjects not obliged to issue a sales invoice. sale or equivalent document to document the transaction, account for it and, if applicable, bear costs, deductions, or deductible taxes.

Who is required to issue it?

You are obliged if you acquire a good or service when you make purchases or acquire services from a supplier not obliged to issue a sales invoice, so that you can document the transaction and have the support of costs, deductions, or discountable taxes ', for your tax returns.

What are the benefits?

It allows you to document operations when they are carried out with suppliers not required to issue an invoice or equivalent document. This way you adequately support costs, deductions, or discountable taxes on these acquisitions.

What are the requirements?

As indicated in Resolution 000167 of 2021 the requirements are:

  1. Be expressly named as “Support document for acquisitions made from persons not obligated to invoice.”
  2. Have the date of the operation that must correspond to the generation date of the document.
  3. Contain the surnames and name or company name and Tax Identification Number (NIT) of the seller or the person providing the service. In the case of contracts signed with non-tax residents in Colombia not registered in the Single Tax Registry -RUT, the requirement of the NIT Tax Identification Number will be understood to be fulfilled with the identification granted in the country of origin of the non-resident.
  4. Contain the surnames and name or company name and Tax Identification Number -NIT of the purchaser of the goods and/or services.
  5. Carry the number that corresponds to a consecutive numbering system for the supporting document, including the number, rank and validity authorized by the DIAN.
  6. Have the specific description of the good or service provided.
  7. Detail the total value of the operation.
  8. Include the signature of the issuer of the supporting document at the time of generation, in accordance with current regulations and the signature policy established by the Special Administrative Unit of the Tax and Customs Directorate – DIAN.
  9. Use the electronic generation format established by the Special Administrative Unit of the National Tax and Customs Directorate - DIAN.
  10. The unique supporting document code for purchases made from subjects not required to issue a sales invoice or equivalent document - CUDS.

Since when should the supporting document be issued and required in acquisitions made from subjects not required to issue a sales invoice or equivalent document?

The electronic generation and transmission of the supporting document in acquisitions made to subjects not required to issue a sales invoice or equivalent document and the adjustment notes must be implemented no later than the first '(1) of August 2022. '.(Resolution 000488 of 04-29-2022 DIAN)

Changes incorporated in version 1.1 of the supporting document in acquisitions made to subjects not required to issue a sales invoice or equivalent document

  • The Adjustment Note is incorporated for the supporting document in purchases made from subjects not required to issue an invoice or equivalent document, with their respective validation rules.
  • The calculation of the UUID element is modified, for which the INC and ICA taxes were eliminated for the composition of the chain.
  • The algorithm used to calculate the UUID is changed, going from Unique Electronic Document Code - CUDE to Unique Support Document Code - CUDS.
  • The reference table for the CityName element is updated.

Relevant changes

Rules with modifications in validations, among which the following stand out:

  1. It is determined that the type of identification for the service provider must be NIT.
  2. Change in the algorithm for calculating the UUID.
  3. Validations corresponding to the physical location of the seller according to their origin.
  4. It is determined that the seller's identification may not be a NIT depending on its origin.
  5. It is determined that the buyer's identification must be NIT.

SUPPORT DOCUMENT

Emission

For the issuance of supporting documents in acquisitions with subjects not obliged to invoice electronically, the same invoice object is consumed, therefore the XML has the same structure, only the use of some specific fields must be taken into account, as mentioned below. :

Qualification

Subjects who are previously authorized as electronic billers will have the option to validate the information they have registered in the authorization procedure of article 22 of Resolution 000042 of May 5, 2020 or the rule that modifies or replaces it.

  1. The structure of the SOAP object of the Support Document remains similar to that of the SOAP object of the Electronic Invoice document.
  2. The URL that will be used for testing and generating the Support Document is version 4:
    1. Demo Environment: http://demoemision21v4.thefactoryhka.com.co/ws/v1.0/Service.svc?wsdl< /font>
    2. Production Environment: https://emision21v4.thefactoryhka.com.co/ws/v1.0/Service.svc?wsdl< /font>
  3. You must indicate <documenttype> = '05' corresponding to the Support document with subjects not obliged to invoice Class.GeneralInvoice
    :
    DocumentType2

  4. You must indicate <tipoOperacion> = '10' or '11' corresponding to resident or non-resident Class.InvoiceGeneral
    :
    OperationType2

  5. The information of the seller/supplier (person not required to invoice electronically) will be reported in the class.Customer of the GeneralInvoice object. The minimum attributes of this class to be reported are:
    1. Tax details
    2. SocialNameName
    3. documentnumber
    4. DVIdentificationNumber
    5. responsibilitiesRut
    6. identificationtype
    7. typePerson
      DetallesTributarios
      DetallesTributarios2

  6. The issuance of these documents does not allow their transmission under a contingency scheme.
  7. The way to generate a support document or an adjustment note is according to:
    1. For each of the operations in which goods and/or services are acquired.
    2. For weekly accumulated operations carried out with the same supplier in which goods and/or services are acquired.


Code Description
1 By operation
2 Weekly cumulative

EXAMPLE:

In the version 4 URL, you must report in the detail class <invoicedetail<InvoiceDetail>>, enter the information required:

  1. <description> Service received.
  2. <descripcion2>Report the purchase date in a year-month-day format.
  3. <description3>(1) If it is per operation (2) If it is a weekly accumulation.


docSupport

ADJUSTMENT NOTE

What is a fit note?

Adjustment notes are electronic or physical documents, depending on the case, which constitute the means by which adjustments are made or the supporting document is cancelled, due to arithmetic or content errors, complying with the conditions, terms, technical and technological mechanisms that for the effect indicated by the DIAN.

Structure

To successfully issue this type of document, the sequential document defined as document type 95 must be used and in turn we recommend taking into account the following steps:

  1. Generate a Support Document, <documenttype> = "05".
  2. Generate an Adjustment Note, <DocumentType> = "95" using the <ReferencedDocuments> class.
  3. Step 3: Take into account the concepts of Correction Adjustment Notes Support Document Class.ReferencedDocument-codeDocumentStatus:


Correction Concept for Adjustment Notes: cac:DiscrepancyResponse/cbc:ResponseCode
Code Meaning
1 Partial return of the goods and/or partial non-acceptance of the service
2 Cancellation of the supporting document in purchases made from subjects not required to issue a sales invoice or equivalent document
3 Rebate or partial or total discount
4 Price adjustment
5 Others


EXAMPLE:

adjustmentnoteDescription2

TRANSMISSION FOR VALIDATION BEFORE THE DIAN

It must be transmitted for validation to the DIAN as follows:

  1. At the moment in which each of the operations is carried out in which goods and/or services are acquired from subjects not obliged to issue an invoice or equivalent document.
  2. No later than the last business day of the week in which the weekly accumulated operations were carried out, which are carried out with the same supplier in which goods and/or services are acquired with subjects not obliged to issue an invoice or equivalent document .

WHAT TO DO IF TECHNOLOGICAL PROBLEMS APPEAR?

  • Technological drawbacks on the part of the DIAN
    • The generation of the Support Document has not been contemplated in acquisitions made to subjects not obliged to issue a sales invoice or equivalent document and its adjustment notes when there are Technological Disadvantages Type 03 - On the part of the Electronic Biller or Type 04 - On the part of the DIAN; Therefore, once services are restored, the aforementioned document must be transmitted.
    • If at the time of transmission of the information in the supporting document and adjustment notes, technological problems arise that prevent the transmission of the information for validation, the subject has a maximum period of forty-eight (48) hours , counted from the day after the electronic computer service is restored.
  • Technological inconveniences on the part of the subject
    • If technological problems arise on the part of the subject, which prevent the transmission of the information, the subject must transmit the aforementioned documents within a maximum period of forty-eight (48) hours, counted from the day after the limit is exceeded. technological problem, leaving the supports for the problem presented, for when the tax administration requires them.

ATTRIBUTE TABLES OF CONTENTS

Table 1

Types of Documents
Document Type: cbc:InvoiceTypeCode and cbc:CreditnoteTypeCode
Code Meaning
05 Support document for purchases made from subjects not required to issue an invoice or equivalent document
95 Adjustment note to the supporting document in purchases made from subjects not obliged to issue an invoice or equivalent document

Table 2

Operation Types
Types of operation for Support Document:
Code Value
10 Resident
eleven Non-resident

Note: In accordance with current regulations, what is indicated for the concept of tax resident in Colombia and NOT tax resident in Colombia

Table 3

Identification types
Identification document (Type of Tax Identifier):

cbc:CompanyID.@schemeName; sts:ProviderID.@schemeName

Code SNO Meaning Resident Non-resident
twenty-one Immigration card X
22 Foreigner ID X
31 NIT X X
41 Passport X
42 Foreign identification document X
47 PEP X
50 NIT from another country X

Table 4

Types of Tax and Withholdings
Taxes: cac:TaxScheme/ID, cac:TaxScheme/Name
Identifier Name Description
01 VAT Sales tax
05 WitheVAT VAT withholding
06 ReteRenta Income Withholding

Table 5

Types of Person
Type of legal organization (Persons): cbc:AdditionalAccountID
Code Meaning
1 Legal entity and similar entities
2 Natural and assimilated person

Table 6

Tax responsibilities
Tax responsibilities:

cbc:TaxLevelCode

Code Meaning
0-13 Big contributor
0-15 Self-retaining
0-23 VAT withholding agent
0-47 Simple Tax Regime
0-48 Sales tax
0-49 Not responsible for VAT
R-99-PN Not Applicable - Others

Note: It is used in cases where the Seller does not have the first six (6) responsibilities, Applies to legal entities/natural persons

Table 7

Tax details
Tax identification Tax Details:

For the PartyTaxScheme group

Code Meaning
01 VAT
ZZ Not Applicable *

Note: It is used in cases where the Seller does not have the tax details reported, applies for legal entities/natural persons


NEW VALIDATION RULES

  • DSAJ08a: The customer address class must be made up of at least the set formed by the elements city, departmentcode, department, address, language, municipality and country. when theOperationType is equal to '10'.
  • DASJ08b: The client address class must be made up of at least the set formed by the elements city, departmentcode, department, address, language, municipality and country. when the CustomizationID is equal to '11'.
  • DSAJ10a: City field Must be a municipality of the Republic of Colombia when theOperationtype is equal to '10'.
  • DSAJ10b: Must contain the name of the corresponding city when theOperationType is equal to '11'.
  • DSAJ25a: Identifier of the type of identity document: When theOperaciontype is equal to '10' the Identificationtype must be '31'.
  • DSAJ25b: Identifier of the type of identity document: When theOperaciontype is equal to '11' the Identificationtype must be '31'.
  • VLR02: Total value of the Adjustment Note is greater than the value of the referenced document
  • DSBH01: The internal code field = 5 must be indicated in the Referenceddocument class. Exclusive information group to reference the Adjustment Note that gave rise to this DS
  • DSBH03: Prefix + Referenced adjustment note number Reference adjustment note ID does not exist. The DocumentNumber field must be indicated in the ReferencedDocument class.
  • DSBH04: CUDS of the related adjustment note. CUDS of the referenced adjustment note does not exist. The cufeDocRereferenced field must be indicated.
  • DSBH05: CUDS algorithm
  • DSBH06: Date of the Adjustment Note referenced prior to the date of the DS. The date field must be indicated.




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