{"id":8768,"date":"2021-10-27T10:57:16","date_gmt":"2021-10-27T08:57:16","guid":{"rendered":"https:\/\/auren.com\/co\/blog\/facturacion-electronica-para-operaciones-de-facturacion\/"},"modified":"2021-10-27T10:57:16","modified_gmt":"2021-10-27T08:57:16","slug":"facturacion-electronica-para-operaciones-de-facturacion","status":"publish","type":"blog","link":"https:\/\/auren.com\/co\/blog\/facturacion-electronica-para-operaciones-de-facturacion\/","title":{"rendered":"Facturaci\u00f3n electr\u00f3nica para operaciones de facturaci\u00f3n"},"content":{"rendered":"<p>La Direcci\u00f3n de Impuestos y Aduanas Nacionales mediante Concepto 1119 (907288) del 22 de julio de 2021 se manifest\u00f3 acerca de la obligaci\u00f3n de expedir factura electr\u00f3nica en las transacciones que lleve a cabo el contribuyente en el desarrollo de su actividad. Para el caso de las adquisiciones, la obligaci\u00f3n de generar la factura electr\u00f3nica le corresponder\u00e1 al adquiriente que por ley sea \u201cfacturador electr\u00f3nico\u201d conforme a lo dispuesto en la Resoluci\u00f3n 0012 del 2021 expedida por la DIAN.<\/p>\n<p>Por otro lado, aquellos adquirientes que no son \u201cfacturadores electr\u00f3nicos\u201d no est\u00e1n obligados a realizar el soporte de la transacci\u00f3n por medios electr\u00f3nicos y cumplen con su obligaci\u00f3n de facturaci\u00f3n expidiendo la factura de forma f\u00edsica y conserv\u00e1ndola de conformidad con los art\u00edculos 1.6.1.4.12. del Decreto 1625 del 2016 y el art\u00edculo 55 de la Resoluci\u00f3n 0042 del 2020 (modificado por la Resoluci\u00f3n 0012 del 2021).<\/p>\n<p>Para el caso de los obligados a realizar factura electr\u00f3nica, el sistema de facturaci\u00f3n electr\u00f3nica debe regirse por el modelo de validaci\u00f3n previa. Para el caso de las personas que no lleven facturaci\u00f3n electr\u00f3nica, el documento comprobante de la operaci\u00f3n de adquisici\u00f3n debe corresponder a la fecha de la operaci\u00f3n e inmediatamente a ello debe procederse a su transmisi\u00f3n para validaci\u00f3n de la Direcci\u00f3n de impuestos y Aduanas Nacionales -DIAN-, pues el sistema de validaci\u00f3n es posterior a la operaci\u00f3n.<\/p>\n<blockquote class=\"wp-block-quote\">\n<p>Fuente<\/p>\n<p><cite><a href=\"https:\/\/www.dian.gov.co\/\">Direcci\u00f3n de Impuestos y Aduanas Nacionales, Concepto 1119 (907288), 22\/07\/2021.<\/a><\/cite><\/p><\/blockquote>\n<p><!-- AddThis Advanced Settings generic via filter on the_content --><!-- AddThis Share Buttons generic via filter on the_content --><\/p>\n","protected":false},"excerpt":{"rendered":"<p>La Direcci\u00f3n de Impuestos y Aduanas Nacionales mediante Concepto 1119 (907288) del 22 de julio de 2021 se manifest\u00f3 acerca de la obligaci\u00f3n de expedir factura electr\u00f3nica en las transacciones [&hellip;]<\/p>\n","protected":false},"featured_media":8769,"template":"","meta":{"_acf_changed":false,"footnotes":""},"blog-category":[],"class_list":["post-8768","blog","type-blog","status-publish","has-post-thumbnail","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - 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