{"id":10371,"date":"2024-04-25T19:26:36","date_gmt":"2024-04-25T19:26:36","guid":{"rendered":"https:\/\/jimenezduarte.com\/?p=10371"},"modified":"2024-04-25T19:26:54","modified_gmt":"2024-04-25T19:26:54","slug":"only-19-7-of-electronic-invoices-issued-in-2023-apply-to-reduce-income-tax","status":"publish","type":"post","link":"https:\/\/jimenezduarte.com\/en\/only-19-7-of-electronic-invoices-issued-in-2023-apply-to-reduce-income-tax\/","title":{"rendered":"Only 19.7% of electronic invoices issued in 2023 apply to reduce income tax."},"content":{"rendered":"<div class=\"flex-1 overflow-hidden\">\n<div class=\"react-scroll-to-bottom--css-almdl-79elbk h-full\">\n<div class=\"react-scroll-to-bottom--css-almdl-1n7m0yu\">\n<div class=\"flex flex-col pb-9 text-sm\">\n<div class=\"w-full text-token-text-primary\" data-testid=\"conversation-turn-13\">\n<div class=\"px-4 py-2 justify-center text-base md:gap-6 m-auto\">\n<div class=\"flex flex-1 text-base mx-auto gap-3 md:px-5 lg:px-1 xl:px-5 md:max-w-3xl lg:max-w-[40rem] xl:max-w-[48rem] group final-completion\">\n<div class=\"relative flex w-full flex-col agent-turn\">\n<div class=\"flex-col gap-1 md:gap-3\">\n<div class=\"flex flex-grow flex-col max-w-full\">\n<p>Law 2277 of 2022 allows individuals who file income tax under the general income category to deduct 1% of the value of their purchases made with electronic invoices. This deduction cannot exceed two hundred forty (240) UVT in the respective taxable year and is subject to the following four (4) requirements:<\/p>\n<ul data-sourcepos=\"5:1-9:0\">\n<li data-sourcepos=\"5:1-5:87\">The good or service cannot have been claimed as a cost or deduction in any other tax.<\/li>\n<li data-sourcepos=\"6:1-6:110\">The acquisition of the good or service must be supported by a previously validated Electronic Sales Invoice.<\/li>\n<li data-sourcepos=\"7:1-7:171\">Payment must be made by debit or credit card or any other electronic means involving an entity supervised by the Financial Superintendency as the authority in charge.<\/li>\n<li data-sourcepos=\"8:1-9:0\">The electronic sales invoice must have been issued by entities that are obliged to issue it.<\/li>\n<\/ul>\n<p>Despite this possibility, the DIAN reported that after analyzing the invoices validated in 2023 and issued to individuals, only 19.7% meet the requirements for the tax deduction of 1% of the value of purchases in the income tax return. The reason is that only this fraction of the total reported, as a means of payment, a debit card, credit card or other electronic means of an entity supervised by the Superintendencia Financiera.In view of the foregoing, the DIAN suggests discriminating the means of payment in the electronic invoice without this implying a new requirement for its issuance.<\/p>\n<\/div>\n<\/div>\n<div class=\"flex-col gap-1 md:gap-3\">\n<div class=\"mt-1 flex justify-start gap-3 empty:hidden\">\n<div class=\"text-gray-400 flex self-end lg:self-center justify-center lg:justify-start mt-0 -ml-1 h-7 visible\">\n<div class=\"flex-1 overflow-hidden\">\n<div class=\"react-scroll-to-bottom--css-almdl-79elbk h-full\">\n<div class=\"react-scroll-to-bottom--css-almdl-1n7m0yu\">\n<div class=\"flex flex-col pb-9 text-sm\">\n<div class=\"w-full text-token-text-primary\" data-testid=\"conversation-turn-13\">\n<div class=\"px-4 py-2 justify-center text-base md:gap-6 m-auto\">\n<div class=\"flex flex-1 text-base mx-auto gap-3 md:px-5 lg:px-1 xl:px-5 md:max-w-3xl lg:max-w-[40rem] xl:max-w-[48rem] group final-completion\">\n<div class=\"relative flex w-full flex-col agent-turn\">\n<div class=\"flex-col gap-1 md:gap-3\">\n<div class=\"mt-1 flex justify-start gap-3 empty:hidden\">\n<div class=\"text-gray-400 flex self-end lg:self-center justify-center lg:justify-start mt-0 -ml-1 h-7 visible\">\n<div class=\"flex items-center gap-1.5 text-xs\">\n<p><a href=\"https:\/\/jimenezduarte.com\/wp-content\/uploads\/2024\/04\/DIAN.-Comunicado-de-Prensa-21-2.pdf\">DIAN. News release #21.<\/a><\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Law 2277 of 2022 allows individuals who file income tax under the general income category to deduct 1% of the value of their purchases made with<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":8,"featured_media":7436,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"image","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-10371","post","type-post","status-publish","format-image","has-post-thumbnail","hentry","post_format-post-format-image"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v15.2.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Only 19.7% of electronic invoices 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