In order to present the income statement, the Directorate of most National Taxes and Customs (Dian) announced that a digital transformation has been promoted for the process in which the procedures are carried out through electronic receipts.
In order to improve this process, there are tools such as the tax mailbox, which is an instrument similar to email in which invoices issued electronically by a buyer are received.
The idea is that with these vouchers the processes can be facilitated, in addition, transparency and immediacy are granted and, therefore, all commercial establishments in the country must comply with the established regulations.
In addition, there must be an electronic billing platform that promotes a circular billing scheme.
The 2023 tax calendar will begin on August 9.
That’s how it works
The mailbox is associated with the buyer’s tax identification number (NIT), as well as his email.
For tax purposes, the buyer must associate these same identifiers to his Unique Tax Registry (RUT) on the Dian portal and this will facilitate your income statement when appropriate.
Thus, at the time an invoice is issued in your name, the entity can identify it under your NIT or identification number and carry out the verification and verification of said document.
“In this way, the taxpayer’s income statement will reflect their income and expenses, backed by bills that are fully legal and that meet all the requirements required by law,” adds Caren Contreras, Facturatech’s brand and experience manager.
The mailbox also has the capacity for data analysis and processing to verify the legality of the invoices, contrasting in detail the information they must contain, the signatures and certificates that accredit them before the DIAN, and classifies them in an orderly manner.
The regulation of the Occasional Income Tax is established in articles 299 to 317 of the Tax Code.
La Dian assures that although all businessmen, merchants and investors would be expected to invoice electronically, the current number of compliance with the standard is only 1.2 million.
The idea is that natural persons cannot require electronic invoices and also implement the use of a more specific tax mailboxprofessional and qualified, to guarantee that the invoices they receive for the purchase of goods or services are legal and meet the established requirements.
The invoice must be issued from the platform of a formal technology provider, with a signature and a digital certificate, and have been successfully processed by the Dian, for it to be valid.
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