The ruling focused on the interpretation of Article 616-1 of the Tax Code, particularly regarding the electronic acknowledgement messages confirming receipt of the electronic sales invoice and the goods or services acquired in credit transactions.
Colombia’s Council of State issued Ruling No. 29509 on 10 July 2025, declaring that there is no legal deadline for sending electronic acknowledgement messages confirming receipt of invoices and goods or services. The Court ruled that sending these messages before claiming deductible VAT is not mandatory.
The ruling focused on the interpretation of Article 616-1 of the Tax Code, particularly regarding the electronic acknowledgement messages confirming receipt of the electronic sales invoice and the goods or services acquired in credit transactions.
The decision annulled DIAN’s Official Letter 908749 of 2022 and two supporting opinions from 2024, which had required prior submission of these confirmations to deduct VAT in credit transactions. The Court held that this condition lacked a legal basis and violated the principle of tax legality, stressing that only Congress can set tax requirements.
