Key information

According to DIAN Resolution 167 of December 30, 2021, the required parties had a deadline to implement it beginning May 2, 2022. However, through Resolution 488 of April 29, 2022, the DIAN postponed this obligation to August 1, 2022. Nevertheless, as with Electronic Invoicing and Electronic Payroll, this Supporting Document is already a reality, so implementation is necessary.

But who is required to do it?

You are required to generate it if you acquire goods or services from a supplier that is not required to issue a sales invoice, so that you can document the transaction and have support for costs, deductions or deductible taxes in your tax returns.

If you are an electronic invoicer, VAT-liable party, income tax and complementary tax taxpayer, and you need to support costs and deductions for income tax and complementary tax purposes, as well as deductible VAT, you must generate the Supporting Document.

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