Information report by the beneficiaries of the special VAT exemption.
The Colombian Tax Authority (DIAN) issued Resolution 64 of June 2020, by means of which regulates the report to be submitted to DIAN by the beneficiaries of the special VAT exemption established under Legislative Decree 682 of May 2020.
The information to be submitted is the following:
1. Type of ID of the buyer.
2. Buyer ID number.
3. Name of the buyer.
4. Type of invoice.
5. Number of the invoice or equivalent document issued to the buyer.
6. Place and date of the invoice or equivalent document.
7. Type of good.
8. Number of units.
9. Unit of measurement.
10. Description of the purchased goods.
11. Unit value of the good and total value of the goods sold with VAT exemption.
12. Means of payment.
13. Type of ID of the cardholder or sender of the payment.
14. Name and identification of the cardholder or sender of payment.
15. Proof of payment number.
16. Delivery date of the merchandise sold.
17. Retail price as of June 1, 2020.
The deadline to submit this report is August 31st, 2020. In case the beneficiary of the special VAT exemption fails to send this information, or submits the report extemporaneously or with errors, may face the penalties contained in Article 651 of the Colombian Tax Code.
This information must be filed online using DIAN’s platform using the electronic signature. Values must be reported in Colombian Pesos, without decimals, commas or formulas.
For more information do not hesitate to contact us.
Author: Juan Fernando Díaz I [email protected] I Tax Law.