Automatización del proceso de conciliación y validación de información contable mediante Power Query frente a la información electrónica de la Dirección de Impuestos y Aduanas Nacionales (DIAN): un caso práctico de transformación digital

Abstract

In Colombia, the implementation of electronic invoicing and electronic supporting documents has strengthened tax control mechanisms, generating information that must be consistent with organizations accounting records. In this context, the reconciliation between the information reported to the Colombian National Tax and Customs Authority (DIAN) and the accounting ledgers generated by a system or accounting ERP is still frequently performed manually, resulting in significant time consumption, a higher risk of errors, and potential delays in the closing and reconciliation of accounting and tax information. In response to this situation, this study proposes the design and development of a Microsoft Excel tool using Power Query, aimed at automating the extraction, transformation, and cross-checking of information from both sources, with the purpose of optimizing the reconciliation process and enhancing the reliability of its results. To this end, an applied case study was conducted based on situations identified through professional practice and on Colombian regulations concerning electronic invoicing, supporting documents, internal control, and information reliability. As a result, the tool provides an automated, traceable, and replicable procedure for identifying and analyzing differences between the information sources. Its implementation represents a practical and low-cost alternative for strengthening accounting and tax control and reconciliation processes in companies.