{"id":9969,"date":"2020-12-02T10:43:03","date_gmt":"2020-12-02T09:43:03","guid":{"rendered":"https:\/\/auren.com\/co\/blog\/dian-precisa-que-la-factura-electronica-de-venta-debe-contener-firma-digital-del-facturador-para-ser-considerada-como-titulo-valor\/"},"modified":"2020-12-02T10:43:03","modified_gmt":"2020-12-02T09:43:03","slug":"dian-precisa-que-la-factura-electronica-de-venta-debe-contener-firma-digital-del-facturador-para-ser-considerada-como-titulo-valor","status":"publish","type":"blog","link":"https:\/\/auren.com\/co\/blog\/dian-precisa-que-la-factura-electronica-de-venta-debe-contener-firma-digital-del-facturador-para-ser-considerada-como-titulo-valor\/","title":{"rendered":"DIAN precisa que la factura electr\u00f3nica de venta debe contener firma digital del facturador para ser considerada como t\u00edtulo valor"},"content":{"rendered":"<p>La Direcci\u00f3n de Impuestos y Aduanas Nacionales \u2013DIAN- ha emitido el concepto No. 1230, por medio del cual establece que, de conformidad con lo establecido en el art\u00edculo 621 del C\u00f3digo de Comercio, para que la factura se constituya como t\u00edtulo valor se debe reflejar la firma de quien la crea, y en el caso de la factura electr\u00f3nica de venta esta debe contener la firma digital del facturador.<\/p>\n<p>De esta manera, de conformidad con los requisitos de la factura de venta dispuestos en el art\u00edculo 617 del Estatuto Tributario, la firma debe adecuarse a las condiciones t\u00e9cnicas y tecnol\u00f3gicas se\u00f1aladas en la Resoluci\u00f3n 42 del 2020 y, en ese sentido, usar la firma digital al momento de la generaci\u00f3n como elemento para garantizar autenticidad, integridad y no repudio de la factura electr\u00f3nica de venta.<\/p>\n<p>En este sentido, el numeral 9 del art\u00edculo 1 del Decreto 1154 del 2020 define la factura electr\u00f3nica como un t\u00edtulo valor en mensaje de datos expedido por el emisor o facturador electr\u00f3nico, que evidencia una transacci\u00f3n de compraventa de un bien o la prestaci\u00f3n de un servicio, entregada y aceptada t\u00e1cita o expresamente por el adquirente\/deudor\/aceptante y que cumple los requisitos establecidos en el C\u00f3digo de Comercio y en el Estatuto Tributario.<\/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\/2020\/cpto-1230-20.pdf\">Concepto No. 1230 del 07 de octubre de 2020 &#8211; Direcci\u00f3n de Impuestos y Aduanas Nacionales \u2013DIAN-.<\/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 \u2013DIAN- ha emitido el concepto No. 1230, por medio del cual establece que, de conformidad con lo establecido en el art\u00edculo 621 del [&hellip;]<\/p>\n","protected":false},"featured_media":9970,"template":"","meta":{"_acf_changed":false,"footnotes":""},"blog-category":[],"class_list":["post-9969","blog","type-blog","status-publish","has-post-thumbnail","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - 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