Validación de la facturación electrónica en Colombia

Abstract

The purpose of this degree article is to verify the importance of the Special Administrative Unit of the National Tax and Customs Office of Colombia -DIAN- as a verification entity of the validation process in electronic invoicing in Colombia, verifying compliance with the regulations set forth by said institution for the approval of the electronic document, in order to convert it into legal support for the buyer together with the invoice.

Likewise, see the general aspects of electronic invoicing in Colombia, such as its regulatory evolution, scope and application, citing as an example, one of the greatest impacts that the implementation of electronic invoicing has represented in the country, as is, the days without VAT, the special exemption from sales tax within the framework of the State of Economic, Social and Ecological Emergency, in the same sense, explain how the validation process of this electronic document has been, analyze if it complies with the technical requirements required by the competent authority, delegated and empowered by the National Government and that is carried out by the authorized technology provider, which in turn is in charge of providing the digital certificate, a procedure that is executed in a fraction of seconds, in real time. line in order to generate the validation voucher, which is delivered to the buyer, support that to date "electronic document" holds the quality of title the value and therefore all fiscal and legal effects are attributable to it.

Finally, it is to see the impact that the regulatory framework has on what is really implemented in daily life, highlighting the possible faults that the electronic invoicing validation process may incur regardless of being immersed in emergency situations or contingency, or technical support, since these inconsistencies or adverse effects indirectly affect possible tax evasion by taxpayers or forced to invoice electronically; facts that are to be prevented and drastically mitigated, if a mechanism of greater transparency, security and confidence in the handling of information and timely validation of the electronic invoicing process is created.

Keywords: Electronic Invoicing, validation process, equivalent document, technology provider, DIAN, authorization, verification, tax control, tax evasion.