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Special deadline for electronic payroll support documents

20 December, 2021
Special deadline for electronic payroll support documents

This December 10, 2021, the Official Gazette of Colombia published Resolution No. 000151 of 2021, which establishes a special term to generate and transmit the electronic payroll support document for employers in charge of between one and ten employees.

1. Regulatory background

According to paragraph 1 of Article 616-1 of the Tax Statute, the invoicing system comprises the sales invoice and equivalent documents. Likewise, the invoice system includes all electronic documents determined by the DIAN Special Administrative Unit and that may be used for the exercise of control by the tax and customs authority, as support for tax or customs declarations, and/or as support for the procedures carried out before the DIAN, which shall establish the characteristics, conditions, terms, and technical and technological mechanisms for interoperability, interaction, generation, numbering, transmission, validation, issuance, and delivery.

Now, it is necessary to establish a special term for compliance with the obligation of generation and transmission of the electronic payroll payment support document for such obligated parties.

2. Special term – Electronic support document

It is provided that employers in charge of 1 and 10 employees may make the first generation and transmission of the electronic payroll payment support document and the adjustment notes of the mentioned document derived from the payments or credits on account related to the payroll, corresponding to each of December 2021, January and February 2022, independently, within the first 10 days of March 2022.

3. Excluded

The above does not apply to employers in charge of 1 and 10 employees who have carried out the early implementation of the electronic payroll support document and the adjustment notes of the aforementioned document.

In addition, employers who are responsible for between 1 and 10 employees may choose to carry out the early implementation of the electronic payroll support document and its adjustment notes, having to comply with the provisions that regulate the functionality of the electronic payroll support document provided in Resolution number 000013 of 2021.

4. Effective date

The rule is effective from December 11, 2021. 

Source: Diario Oficial 20/12/21