{"id":9413,"date":"2021-04-28T08:58:11","date_gmt":"2021-04-28T06:58:11","guid":{"rendered":"https:\/\/auren.com\/co\/blog\/sujetos-no-obligados-a-expedir-factura-de-venta\/"},"modified":"2021-04-28T08:58:11","modified_gmt":"2021-04-28T06:58:11","slug":"sujetos-no-obligados-a-expedir-factura-de-venta","status":"publish","type":"blog","link":"https:\/\/auren.com\/co\/blog\/sujetos-no-obligados-a-expedir-factura-de-venta\/","title":{"rendered":"Sujetos no obligados a expedir factura de venta"},"content":{"rendered":"<p>El pasado 11 de marzo, la Direcci\u00f3n de Impuestos y Aduanas Nacionales expidi\u00f3 el Concepto 373, donde determin\u00f3 que, teniendo en cuenta el art\u00edculo 771-2 del Estatuto Tributario, para poder soportar una transacci\u00f3n que sea sobre costos, deducciones, o impuestos descontables en los casos de adquisiciones efectuadas a sujetos no obligados a expedir factura de venta o documento equivalente, se debe generar el soporte de adquisiciones realizadas a sujetos no obligados a expedir factura de venta o documento equivalente.<\/p>\n<p>As\u00ed las cosas, resulta importante hacer menci\u00f3n del art\u00edculo 1.6.1.4.12 del Decreto \u00danico Reglamentario 1625 de 2016 y el art\u00edculo 55 de la Resoluci\u00f3n 0042 del 2020, ya que las adquisiciones mencionadas deben ser soportadas con el documento mencionado en los art\u00edculos anteriores, adem\u00e1s de cumplir con los requisitos mencionados con estos art\u00edculos. Debido a que se trata de no obligados a facturar, el documento soporte debe generarse y conservarse. Por otro lado, las personas que est\u00e9n sujetas a la obligaci\u00f3n de facturar, el documento no solo debe generarse, sino que adem\u00e1s debe transmitirse a la Direcci\u00f3n de Impuestos y Aduanas Nacionales de manera electr\u00f3nica con la fecha l\u00edmite del primero de julio de 2021.<\/p>\n<p><a href=\"https:\/\/auren.com\/co\/blog\">Blog: Auren Colombia<\/a><\/p>\n<blockquote class=\"wp-block-quote\">\n<p>Fuente<\/p>\n<p><cite><a href=\"https:\/\/cijuf.org.co\/sites\/cijuf.org.co\/files\/normatividad\/2021\/cpto-373-21%28dian%29.pdf\">Concepto 373 de 11 de marzo de 2021 \u2013 Direcci\u00f3n de impuestos y Aduanas Nacionales.<\/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>El pasado 11 de marzo, la Direcci\u00f3n de Impuestos y Aduanas Nacionales expidi\u00f3 el Concepto 373, donde determin\u00f3 que, teniendo en cuenta el art\u00edculo 771-2 del Estatuto Tributario, para poder [&hellip;]<\/p>\n","protected":false},"featured_media":9414,"template":"","meta":{"_acf_changed":false,"footnotes":""},"blog-category":[],"class_list":["post-9413","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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