Themes:

1.Project Resolution – Change of dates for the Unique Registry of Beneficiaries and repeal of those obliged to provide information. 

2.Project Resolution – Regulation of the special contingency for electronic invoicing.

1.Project Resolution – Change of dates for the Unique Registry of Beneficiaries and repeal of those obliged to provide information.

In resolution 164 of 2021, the DIAN established that companies that started operations after January 15, 2022 had 2 months to register the RUB (single registry of beneficiaries). With this draft Resolution, companies incorporated until June 30, 2022 will be able to register in the RUB no later than September 30, 2022, so companies created from July 1 onwards will have 2 (two) months to register.

On the other hand, the project also repeals number 4 of article 4 of Resolution 164, which required the provision of information to foreign legal persons and structures without legal status or similar, whose value of assets located in Colombia represent more than 50% of the total assets, according to their financial statements.

See:  https://www.dian.gov.co/Prensa/Paginas/NN-Proyecto-de-Resolucion-18022022.aspx

2.Project Resolution – Regulation of the special contingency for electronic invoicing.

On February 22, the DIAN published on its website the draft resolution for the regulation of the electronic invoicing contingency on days without VAT.

According to the project, if contingencies arise in the first two days without VAT, the sellers will issue a paper invoice, counterfoil or POS tickets, where the final buyer is identified.

For the third day, the tax administration has mentioned "it will not be applicable for the "day without VAT" scheduled for the last date, on which an invoice must be issued, which will be fulfilled exclusively by means of an electronic invoice with prior validation, where the taxpayer must be identified. final consumer acquirer of the covered goods”.

Until March 03, comments on this project are received in the email piloto_sistema_facturacion@dian.gov.co

See: https://www.dian.gov.co/Prensa/Paginas/NN-Proyecto-de-Resolucion-22022022.aspx

If you require additional information in this regard, contact us, and we will gladly assist you.