The National Tax and Customs Directorate (DIAN) has carried out the closure of 119 commercial establishments so far in 2024, due to failure to comply with the obligation to issue the electronic invoice in Colombia.
That is why the tax authority explained the sanction process that results in the closure of a business (or establishment) for failing to issue the electronic invoice, as contemplated in the Tax Statute.
The processes begin with an orientation and awareness visit carried out by the DIAN, in which it is responsible for verifying that the business is issuing electronic invoices.
The entity indicated that it always ensures that the person obliged to invoice meets the requirements established in the Tax Statute, among othersin the case of natural persons whose sales income exceeds 3,500 UVT, which corresponds to $148,442,000 (a daily average of $412,338).
As context, on December 15, 2020, the calendar for the adoption of electronic invoices in the country ended, a process that was completed with pilot tests, massive training and resumption of orientation visits—which were brought forward in 2023—to support and facilitate the authorization of those responsible for billing.
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The DIAN also made available the software to do it for free if that was the option they chose to fulfill the obligation.
It is worth remembering that, in 2023, More than 50,000 visits were carried out and only in 3,300 of them a statement of objections was formulatedwhich leads to the possible closure of the establishment once due process is provided and all guarantees for the right of defense are granted.
This is the detail of the five stages of the process:
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If during the visit the DIAN officials find any irregularity or non-compliance, The entity formulates a statement of objections that the establishment can respond by stating the reasons for non-compliance and giving explanations to avoid sanctions..
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To do this, the person responsible has a period of ten business days.
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After receiving the defenses, the DIAN, based on the evidence collected and the explanations of the person responsible, can discard the statement of objections (in this case the process reaches this point) or confirm it.
This is a stage that, according to the law, can last a maximum of six months.
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If the charges are confirmed, The entity issues a resolution that sanctions the establishment with its closure for three days. Once again, the business has ten business days to respond, this time to file an appeal for reconsideration with the intention that the sanction be reconsidered.
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The Tax Statute establishes that the appeal must be analyzed and decided within a maximum period of ten business days. If the ruling confirms the sanction, the closure must occur within the following ten business days.
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The Tax Statute also contemplates that, at all times, The establishment that is not complying with the billing requirements can benefit from the payment of a fine to avoid the three-day closure.
This fine can be 5%, 10% or 15% of the gross operating income for the month prior to the date of the visit that triggered the process.
“As stated above, the DIAN confirms that these closures are the result of a process that exhausts each of the instances within the times established by the norm, which are subject to rigorous legal and evidentiary support,” the entity indicated.
He also recalled that tax evasion is a crime. “When people demand electronic invoices in their purchases and payments for services, they help combat it and ensure that Colombia has the resources to improve the quality of life of its inhabitants. The DIAN thanks the citizens who have timely used the official reporting channels to report this type of irregularities.”
