Colombia’s tax authority DIAN allows DSNOs to support deductions even if it was issued in the year after the transaction, provided the expense occurred in the relevant year.
Colombia’s tax authority (DIAN) issued Ruling No. 0158 of 26 January 2026, clarifying how expenses supported by documents from persons not obligated to issue invoices (DSNO) can be deducted.
The ruling permits DSNOs that are generated and transmitted in the year following a transaction to be used for tax deductions, provided it can be demonstrated that the expense occurred in the relevant year. Previously, the document had to be issued in the same year as the expense.
This change addresses year-end transactions where services were provided or goods delivered in December but the DSNO was issued in January.
