On July 10, 2025, Colombia’s Council of State annulled the DIAN’s (tax authority) interpretation regarding deductible IVA taxes on credit operations. The DIAN had previously mandated that the acknowledgment of receipt for invoices and goods or services occur before the IVA declaration, a requirement the Council of State found to be an unlawful addition to existing tax law. This ruling allows taxpayers to claim deductible IVA even if the acknowledgment of receipt happens after the IVA declaration, reaffirming that no legal provision requires these messages prior to requesting the deductible IVA. The Council of State emphasized that while the DIAN’s specific interpretation was overturned for exceeding its authority, confirmation messages are still necessary to support deductible IVA claims.
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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