{"id":5669,"date":"2022-07-29T10:20:30","date_gmt":"2022-07-29T15:20:30","guid":{"rendered":"https:\/\/blancodecastro.com\/?p=5669"},"modified":"2022-07-29T10:20:30","modified_gmt":"2022-07-29T15:20:30","slug":"obligacion-de-enviar-factura-electronica-a-la-dian","status":"publish","type":"post","link":"https:\/\/blancodecastro.com\/en\/obligacion-de-enviar-factura-electronica-a-la-dian\/","title":{"rendered":"Obligaci\u00f3n de enviar factura electr\u00f3nica a la DIAN"},"content":{"rendered":"<p>[et_pb_section fb_built=&#8221;1&#8243; _builder_version=&#8221;4.16&#8243; width=&#8221;100%&#8221; max_width=&#8221;100%&#8221; custom_margin=&#8221;||24px|4px|false|false&#8221; custom_padding=&#8221;14px||15px||false|false&#8221; global_colors_info=&#8221;{}&#8221; theme_builder_area=&#8221;post_content&#8221;][et_pb_row column_structure=&#8221;2_3,1_3&#8243; _builder_version=&#8221;4.16&#8243; width=&#8221;100%&#8221; max_width=&#8221;2560px&#8221; custom_margin=&#8221;-25px|43px||17px||&#8221; custom_padding=&#8221;12px||12px|||&#8221; global_colors_info=&#8221;{}&#8221; theme_builder_area=&#8221;post_content&#8221;][et_pb_column type=&#8221;2_3&#8243; _builder_version=&#8221;4.16&#8243; global_colors_info=&#8221;{}&#8221; theme_builder_area=&#8221;post_content&#8221;][et_pb_text _builder_version=&#8221;4.16&#8243; text_font=&#8221;Alef|700|||||||&#8221; text_font_size=&#8221;16px&#8221; custom_margin=&#8221;4px|||7px||&#8221; global_colors_info=&#8221;{}&#8221; theme_builder_area=&#8221;post_content&#8221;]<\/p>\n<p style=\"text-align: justify;\">La Autoridad Tributaria expres\u00f3 en su doctrina: <em>\u201cAcorde con lo anterior, el art\u00edculo 1.6.1.4.15. del Decreto 1625 de 2016, determina que tanto las facturas electr\u00f3nicas de venta, como las notas d\u00e9bito y cr\u00e9dito y dem\u00e1s documentos electr\u00f3nicos, tendr\u00e1n reconocimiento para efectos fiscales siempre que se cumpla con la validaci\u00f3n previa a su expedici\u00f3n. La carencia de este requisito trae como consecuencia que dichos documentos no producen efectos jur\u00eddicos y, por tanto, \u201cla factura electr\u00f3nica de venta no podr\u00e1 ser expedida ni considerada documento soporte de costos, gastos, deducciones, exenciones, pasivos, ni impuestos descontables.\u201d<\/em><\/p>\n<p style=\"text-align: justify;\">Consulte el documento en el siguiente vinculo.<\/p>\n<p style=\"text-align: justify;\">Contacto:<\/p>\n<p style=\"text-align: justify;\">info@blancodecastro.com<\/p>\n<p>[\/et_pb_text][et_pb_button button_url=&#8221;@ET-DC@eyJkeW5hbWljIjp0cnVlLCJjb250ZW50IjoicG9zdF9saW5rX3VybF9hdHRhY2htZW50Iiwic2V0dGluZ3MiOnsicG9zdF9pZCI6IjU2NTAifX0=@&#8221; url_new_window=&#8221;on&#8221; button_text=&#8221;DESCARGAR ART\u00cdCULO COMPLETO&#8221; button_alignment=&#8221;left&#8221; _builder_version=&#8221;4.17.4&#8243; _dynamic_attributes=&#8221;button_url&#8221; custom_button=&#8221;on&#8221; button_text_size=&#8221;13px&#8221; button_text_color=&#8221;#ffffff&#8221; 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La carencia [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":4356,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"","_joinchat":[],"footnotes":""},"categories":[258],"tags":[],"yst_prominent_words":[],"class_list":["post-5669","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-boletin-semanal-n-b262022"],"jetpack_featured_media_url":"https:\/\/blancodecastro.com\/wp-content\/uploads\/2022\/03\/actualidad-en-derecho-tributario-blanco-de-castro-abogados.jpg","_links":{"self":[{"href":"https:\/\/blancodecastro.com\/en\/wp-json\/wp\/v2\/posts\/5669","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/blancodecastro.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/blancodecastro.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/blancodecastro.com\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/blancodecastro.com\/en\/wp-json\/wp\/v2\/comments?post=5669"}],"version-history":[{"count":2,"href":"https:\/\/blancodecastro.com\/en\/wp-json\/wp\/v2\/posts\/5669\/revisions"}],"predecessor-version":[{"id":5671,"href":"https:\/\/blancodecastro.com\/en\/wp-json\/wp\/v2\/posts\/5669\/revisions\/5671"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/blancodecastro.com\/en\/wp-json\/wp\/v2\/media\/4356"}],"wp:attachment":[{"href":"https:\/\/blancodecastro.com\/en\/wp-json\/wp\/v2\/media?parent=5669"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/blancodecastro.com\/en\/wp-json\/wp\/v2\/categories?post=5669"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/blancodecastro.com\/en\/wp-json\/wp\/v2\/tags?post=5669"},{"taxonomy":"yst_prominent_words","embeddable":true,"href":"https:\/\/blancodecastro.com\/en\/wp-json\/wp\/v2\/yst_prominent_words?post=5669"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}