Electronic Invoice and Tax Administration: Clarification on Payroll Payment Support Document.

• The DIAN added the Unified Concept 106 of 2022 through Concept 13703 of 2024 to clarify aspects related to generating electronic payroll payment support in the land transport service.
• The company providing the land transport service is obligated to generate the payroll payment support document in the event of a fleet linking contract.
• The document addresses subjects obligated to generate electronic payroll payment support in land transport and exceptions for electronic implementation of equivalent documents for games of chance.
• An addition to the Unified Concept No. 0106 of August 19, 2022, regarding the obligation to invoice and the Electronic Invoicing System was made in accordance with Decree 1742 of 2020.
• The addition specifies that the company providing the land transport service is the subject obligated to generate the electronic payroll payment support document in the case of a fleet linking contract.

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.

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