ARTICLE · 18 DECEMBER 2017

Primeros obligados a facturar electrónicamente

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El pasado 20 de noviembre de 2017 la Dirección de Impuestos y Aduanas Nacionales divulgó para comentarios y sugerencias, el Proyecto de Resolución "Por la cual se seleccionan unos contribuyentes para facturar...

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Reyes Abogados Asociados

El pasado 20 de noviembre de 2017 la Dirección de Impuestos y Aduanas Nacionales divulgó para comentarios y sugerencias, el Proyecto de Resolución "Por la cual se seleccionan unos contribuyentes para facturar electrónicamente".

La Reforma Tributaria, (Artículo 308 de la Ley 1819 de 2016) el cual modifica el artículo 616-1 del Estatuto Tributario, dispuso :

A partir del 1 de enero de 2019, los contribuyentes obligados a declarar y pagar el Impuesto al Valor Agregado (IVA) y el impuesto al consumo, deberán expedir factura electrónica.
Durante las vigencias 2017 y 2018, la DIAN seleccionará aquellos contribuyentes que bajo un criterio sectorial, conforme al alto riesgo de evasión identificado en el sector y al menor esfuerzo para su implementación, deberán expedir factura electrónica.

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