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La Autoridad Tributaria realiz\u00f3 las siguientes precisiones: \u201cPor lo que, de lo antes expuesto, se interpreta que para el caso de los servicios prestados en el exterior por parte de prestadores de servicios que no sean residentes fiscales en Colombia, se deber\u00e1 incluir la identificaci\u00f3n del prestador del servicio no inscrito en el RUT, de acuerdo con la norma previamente citada en concordancia con el Anexo T\u00e9cnico del soporte en adquisiciones efectuadas a sujetos no obligados a expedir factura de venta o documento equivalente \u2013 Versi\u00f3n 1.1\u201d<\/em>.<\/p>\n Consulte el documento en el siguiente vinculo.<\/p>\n Contacto:<\/p>\n info@blancodecastro.com<\/p>\n [\/et_pb_text][et_pb_button button_url=”@ET-DC@eyJkeW5hbWljIjp0cnVlLCJjb250ZW50IjoicG9zdF9saW5rX3VybF9hdHRhY2htZW50Iiwic2V0dGluZ3MiOnsicG9zdF9pZCI6IjU5MjYifX0=@” url_new_window=”on” button_text=”DESCARGAR ART\u00cdCULO COMPLETO” button_alignment=”left” _builder_version=”4.17.4″ 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