On October 21, 2021, the Official Gazette of Colombia published Resolution 00017, which regulates the special contingency related to the electronic invoice for sales during the “VAT-free days” of 2021.
1. Regulatory background
Article 37 of Law 2155 establishes VAT-free days. Goods sold within the national territory during the periods defined by the National Government via decree are exempted from VAT, without the right to refund and/or compensation. The exemption periods of VAT sales tax may be up to 3 days per year and shall be governed by the legal time in Colombia.
2. VAT-Free days
According to Article 1 of Decree 1314, the following is added: The VAT exemption periods shall be:
- October 28, 2021,
- November 19, 2021,
- December 3, 2021.
3. Invoice and delivery of goods
Invoices must be issued exclusively through electronic invoices with prior validation, where the final consumer purchaser of the covered goods must be identified.
The invoicing system includes the sales invoice and equivalent documents. Likewise, the electronic documents determined by the DIAN (Dirección de Impuestos y Aduanas Nacionales – National Tax and Customs Directorate) and which are useful to exercise control by the tax and customs authority, to support tax or customs returns, and/or the procedures performed before the DIAN are also included therein.
4. Special contingency in electronic invoicing
When technical, technological, and operational inconveniences arise during the “VAT-free day” that prevent the issuance of the electronic sales invoice with prior validation, the parties obliged to invoice may adopt the following contingency mechanisms:
- To issue the paper sales invoice, including in the electronic transmission document the identification number of the final consumer.
- To issue especially the cash register ticket with P.O.S. system, including in this document the identification number of the final consumer and the electronic transmission document.
5. Identification of the final consumer in the electronic invoice
When the sales invoice 0011 previous validation is issued and the acquirer is identified, the identification number of the final consumer must be included within the “Notes” field of the electronic sales invoice defined in the “Technical Annex of electronic sales invoice version 1.8.” for sales of covered goods made on the ” VAT-free day.”
6. Exempt transaction information reports
The information related to exempt transactions concerning the goods covered by the VAT exemption in the VAT-free days of 2021 is understood to comply with the issuance of the electronic sales invoices or the sending of the “electronic transmission document” as applicable.
The rule is effective as of October 21, 2021.
Source: Diario Oficial 28/10/21