Colombia Documento Soporte: E-Invoicing for Purchases from Non-VAT Taxpayers

Colombia's Documento Soporte en Adquisiciones con No Obligados a Facturar became mandatory on August 1, 2022 for all purchases from suppliers who are not required to issue electronic invoices. Without a valid Documento Soporte, buyers cannot deduct the cost as a tax expense — making compliance essential for tax optimization. The document must follow the same UBL 2.1 structure and DIAN validation process as regular e-invoices.

What Is the Documento Soporte?

the Documento Soporte includes: Not registered for IVA (simplified regime / régimen simple) Natural persons not required to invoice

The Documento Soporte is a structured electronic document that buyers must issue when purchasing goods or services from suppliers who are:

• Not registered for IVA (simplified regime / régimen simple)
• Natural persons not required to invoice
• Informal sellers without NIT
• Non-resident suppliers without Colombian presence

Without this document, the buyer cannot:

• Deduct the expense from income tax (renta)
• Claim IVA credits (where applicable)
• Support the cost in case of a DIAN audit

When Must You Issue a Documento Soporte?

When purchasing from any supplier who does not issue an electronic invoice When the transaction value is significant enough to affect tax calculations

• When purchasing from any supplier who does not issue an electronic invoice
• When the transaction value is significant enough to affect tax calculations
• For both domestic purchases and certain services from non-residents

Exemptions

Documento Soporte is NOT required for:

• Employee salary payments (covered by Nómina Electrónica)
• Purchases already covered by a valid electronic invoice from the seller
• Transactions under the minimum threshold defined by DIAN (currently no minimum — all values apply)

What Are the Mandatory Fields?

the Mandatory Fields includes: Buyer data: NIT, legal name, address, fiscal regime Seller data: Identification number (cédula or NIT if available), name, address

• Buyer data: NIT, legal name, address, fiscal regime
• Seller data: Identification number (cédula or NIT if available), name, address
• Transaction details: Description, quantities, unit prices, IVA rate and amount
• CUDE: Código Único del Documento Soporte — unique hash code
• Digital signature: XAdES-BES from the buyer's digital certificate
• Sequential number: Buyer's own numbering for Documentos Soporte

What Are the Penalties for Non-Compliance?

the Penalties for Non-Compliance includes: Denial of expense deduction: The purchase cost cannot be deducted from taxable income — potentially the most costly consequence Late issuance: 1% of document value per day of delay

• Denial of expense deduction: The purchase cost cannot be deducted from taxable income — potentially the most costly consequence
• Late issuance: 1% of document value per day of delay
• Missing documents during audit: DIAN may reassess taxable income upward and apply penalties

How Invoicemonk Handles Documento Soporte

Invoicemonk includes Documento Soporte generation as part of the Colombian compliance module. Flag any supplier as "non-obligado a facturar" and our system automatically generates the correct document type with CUDE calculation and DIAN submission.