- The Colombian tax authority (DIAN) issued Ruling No. 0158 on January 26, 2026, which updates the rules regarding the deductibility of expenses for acquisitions from individuals not required to issue invoices, allowing for more flexibility in the use of self-issued invoices, known as Documento Soporte (DSNO).
- Previously, DIAN mandated that DSNOs must be generated and transmitted in the same year as the expense was incurred to qualify for deductions; however, the new ruling permits DSNOs generated in the following year to be accepted for deduction purposes, particularly benefiting year-end transactions.
- Despite this relaxation of timing requirements, taxpayers must still demonstrate that the expense was incurred in the relevant year, aligning the treatment of DSNOs with existing rules for traditional invoices under Article 771 2 of the Tax Code.
Source
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