- The invoice is necessary to request a refund of the sales tax (IVA) when the UPME issues a certification after the acquisition of goods or services excluded from the tax.
- The DIAN clarified in Concept 140 that the invoice is required for the refund request when the certification is issued after the acquisition of goods or services by the UPME.
- Concept 148 clarified that the invoice is the recognition document for the refund request when the UPME issues the certification after the acquisition of goods or services.
- The Ministry of Environment certifies equipment and services excluded from the tax based on a list issued by the UPME.
- Investors can request a refund of the tax paid if the certification is issued after the importation or acquisition of goods and services excluded from the tax, according to the Decree 1625 of 2016.
- The Subdirection of Refunds of the DIAN issued guidelines for the refund request process, considering internal procedures and specifically the Subprocess of Refunds.
Source: amezquita.com.co
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
