The lifeline the DIAN is preparing to regularize companies' non-compliance with electronic invoicing
Electronic Invoicing Follow-up - Dian. Photo: Courtesy - A.P.I.
TL;DR
- A temporary mechanism allows companies to regularize non-invoiced operations or those with legal requirement errors.
- This initiative uses a special contingency code '20-REG' to facilitate the normalization of pending formal obligations.
- The measure aims to boost tax collection and improve the traceability of economic operations.
- It provides a window for businesses to correct accumulated omissions without immediate sanctions.
- The exceptional nature of the mechanism suggests it is a prelude to a more demanding regulatory environment.
- The DIAN is strengthening tax control and visibility over taxpayer activity.
- Companies need to adapt their systems to incorporate new operation types and ensure compliance.
- This measure presents both opportunities for past error correction and challenges for future strict compliance.