{"id":1200,"date":"2024-04-24T16:32:10","date_gmt":"2024-04-24T14:32:10","guid":{"rendered":"https:\/\/www.estupendo.com.co\/wp\/?p=1200"},"modified":"2024-04-24T16:32:48","modified_gmt":"2024-04-24T14:32:48","slug":"documentos-equivalentes","status":"publish","type":"post","link":"https:\/\/www.estupendo.com.co\/wp\/documentos-equivalentes\/","title":{"rendered":"Documento Equivalente"},"content":{"rendered":"\n

Conoce los documentos equivalentes a la factura electr\u00f3nica en Colombia<\/strong><\/h2>\n\n\n\n

En Colombia y a partir de la Resoluci\u00f3n 165 emitida por la DIAN en noviembre de 2023, los Grandes Contribuyentes que sean facturadores electr\u00f3nicos y emitan tiquetes de m\u00e1quina registradora con sistema POS como soporte de las ventas, deber\u00e1n implementar el nuevo POS electr\u00f3nico. <\/p>\n\n\n\n

Seg\u00fan lo menciona la Direcci\u00f3n de Impuestos y Aduanas Nacionales DIAN \u201cEl documento equivalente electr\u00f3nico tiquete de m\u00e1quina registradora con sistema POS’ permitir\u00e1 al adquirente soportar los impuestos descontables de IVA, costos y deducciones en el Impuesto sobre la Renta y Complementarios, siempre y cuando el documento identifique al comprador con el nombre o raz\u00f3n social y su n\u00famero de identificaci\u00f3n o NIT.\u201d<\/em>1 <\/sup><\/em> <\/em>Es por esta raz\u00f3n que quienes est\u00e9n obligados a llevar a cabo la transici\u00f3n y aquellos que decidan implementar el documento equivalente electr\u00f3nico deber\u00e1n conocer y llevar a cabo est\u00e1 adaptaci\u00f3n electr\u00f3nica en las fechas establecidas en la resoluci\u00f3n de noviembre. <\/p>\n\n\n\n

Cuando se habla de facturaci\u00f3n electr\u00f3nica en Colombia, no s\u00f3lo se refiere a la famosa factura electr\u00f3nica, sino que existe una variedad de documentos equivalentes que tambi\u00e9n tienen plena validez legal y probatoria. Es importante conocerlos bien:<\/p>\n\n\n\n

Documento Equivalente Electr\u00f3nico (DEE):<\/strong> Es el documento estrella, sustituto digital de la factura f\u00edsica. Cumple con todos los requisitos exigidos por la DIAN. Se utiliza para respaldar operaciones de venta de bienes o servicios.<\/p>\n\n\n\n

Documento Equivalente Electr\u00f3nico para Operaciones Cambiarias (DEOC):<\/strong> Creado para soportar el movimiento de divisas en operaciones de comercio exterior como exportaciones, importaciones, gastos en el extranjero, etc.<\/p>\n\n\n\n

Documento Electr\u00f3nico de Transporte (DET):<\/strong> Su finalidad es acreditar el traslado de mercanc\u00edas de un lugar a otro, reemplazando as\u00ed a la tradicional remisi\u00f3n en f\u00edsico.<\/p>\n\n\n\n

Documento Soporte Interno Electr\u00f3nico:<\/strong> Este documento se emplea para documentar operaciones internas de las empresas como notas cr\u00e9dito, notas d\u00e9bito, remisiones, entre otros movimientos.<\/p>\n\n\n\n

Documento de Registro Electr\u00f3nico:<\/strong> Creado para registrar operaciones de ventas directas o prestarles servicios a consumidores finales, cuando el pago es en efectivo o mecanismos similares.<\/p>\n\n\n\n

Documento Equivalente Electr\u00f3nico de Contingencia:<\/strong> Se expide s\u00f3lo cuando hay fallas t\u00e9cnicas que impiden emitir el DEE normal. Tiene una vigencia transitoria.<\/p>\n\n\n\n

Todos estos documentos deben cumplir con las condiciones y requisitos t\u00e9cnicos establecidos por la legislaci\u00f3n tributaria colombiana para su validez. La DIAN supervisa de cerca su correcta implementaci\u00f3n.<\/p>\n\n\n\n

Es un universo que va m\u00e1s all\u00e1 de la conocida factura electr\u00f3nica, con el objetivo de brindar soluciones para distintas necesidades de facturaci\u00f3n y movilizaci\u00f3n de mercanc\u00edas bajo el gran paraguas de la facturaci\u00f3n electr\u00f3nica.<\/p>\n\n\n\n

    \n
  1. https:\/\/www.dian.gov.co\/Prensa\/Paginas\/NG-Comunicado-de-prensa-009-22-01-2024.aspx<\/sup><\/a><\/li>\n<\/ol>\n","protected":false},"excerpt":{"rendered":"

    Conoce los documentos equivalentes a la factura electr\u00f3nica en Colombia En Colombia y a partir de la Resoluci\u00f3n 165 emitida por la DIAN en noviembre de 2023, los Grandes Contribuyentes que sean facturadores electr\u00f3nicos y emitan tiquetes de m\u00e1quina registradora con sistema POS como soporte de las ventas, deber\u00e1n implementar el nuevo POS electr\u00f3nico.  Seg\u00fan […]<\/p>\n","protected":false},"author":2,"featured_media":1187,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[8],"tags":[],"class_list":["post-1200","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"yoast_head":"\nDocumento Equivalente - Estupendo<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.estupendo.com.co\/wp\/documentos-equivalentes\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Documento Equivalente - 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