{"id":385,"date":"2022-09-12T04:06:02","date_gmt":"2022-09-12T04:06:02","guid":{"rendered":"https:\/\/micrositios.dian.gov.co\/sistema-de-facturacion-electronica\/?page_id=385"},"modified":"2025-04-07T16:44:26","modified_gmt":"2025-04-07T16:44:26","slug":"normatividad","status":"publish","type":"page","link":"https:\/\/micrositios.dian.gov.co\/sistema-de-facturacion-electronica\/normatividad\/","title":{"rendered":"Normatividad"},"content":{"rendered":"

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Normatividad<\/strong><\/h2>\n

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Documentos de Normatividad<\/strong><\/h3>\n

[\/et_pb_text][et_pb_divider color=\u00bb#41d78c\u00bb divider_weight=\u00bb4px\u00bb _builder_version=\u00bb4.18.0″ _module_preset=\u00bbdefault\u00bb width=\u00bb30%\u00bb width_tablet=\u00bb60%\u00bb width_phone=\u00bb100%\u00bb width_last_edited=\u00bbon|phone\u00bb module_alignment=\u00bbcenter\u00bb custom_margin=\u00bb-23px||10px||false|false\u00bb global_colors_info=\u00bb{}\u00bb][\/et_pb_divider][\/et_pb_column][\/et_pb_row][et_pb_row column_structure=\u00bb1_4,1_4,1_4,1_4″ _builder_version=\u00bb4.18.1″ _module_preset=\u00bbdefault\u00bb custom_margin=\u00bb-5px|auto||auto||\u00bb global_colors_info=\u00bb{}\u00bb][et_pb_column type=\u00bb1_4″ _builder_version=\u00bb4.16″ _module_preset=\u00bbdefault\u00bb global_colors_info=\u00bb{}\u00bb][et_pb_blurb title=\u00bbResoluci\u00f3n 000202 de 31 de marzo de 2025″ url=\u00bbhttps:\/\/www.dian.gov.co\/normatividad\/Normatividad\/Resoluci%C3%B3n%20000202%20de%2031-03-2025.pdf\u00bb url_new_window=\u00bbon\u00bb icon_placement=\u00bbleft\u00bb image_icon_width=\u00bb200%\u00bb content_max_width=\u00bb1100px\u00bb _builder_version=\u00bb4.18.1″ _module_preset=\u00bbdefault\u00bb header_font=\u00bbWork Sans|600|||||||\u00bb header_text_color=\u00bb#262944″ header_font_size=\u00bb13px\u00bb body_font=\u00bbUbuntu||||||||\u00bb body_font_size=\u00bb12px\u00bb body_line_height=\u00bb1.4em\u00bb background_color=\u00bb#FFFFFF\u00bb height=\u00bb159px\u00bb custom_padding=\u00bb16px|17px|9px|17px|false|true\u00bb link_option_url=\u00bbhttps:\/\/www.dian.gov.co\/normatividad\/Normatividad\/Resoluci%C3%B3n%20000202%20de%2031-03-2025.pdf\u00bb link_option_url_new_window=\u00bbon\u00bb hover_enabled=\u00bb0″ box_shadow_style=\u00bbpreset1″ box_shadow_vertical=\u00bb0px\u00bb box_shadow_blur=\u00bb0px\u00bb global_colors_info=\u00bb{}\u00bb box_shadow_blur__hover_enabled=\u00bbon|hover\u00bb box_shadow_blur__hover=\u00bb20px\u00bb sticky_enabled=\u00bb0″]<\/p>\n

Por la cual se modifica parcialmente la Resoluci\u00f3n 000165 del 2023.<\/p>\n

[\/et_pb_blurb][\/et_pb_column][et_pb_column type=\u00bb1_4″ _builder_version=\u00bb4.18.1″ _module_preset=\u00bbdefault\u00bb global_colors_info=\u00bb{}\u00bb][et_pb_blurb title=\u00bbResoluci\u00f3n 000189 de 30 de octubre de 2024″ url=\u00bbhttps:\/\/www.dian.gov.co\/normatividad\/Normatividad\/Resoluci%C3%B3n%20000189%20de%2030-10-2024.pdf\u00bb url_new_window=\u00bbon\u00bb icon_placement=\u00bbleft\u00bb image_icon_width=\u00bb200%\u00bb content_max_width=\u00bb1100px\u00bb _builder_version=\u00bb4.18.1″ _module_preset=\u00bbdefault\u00bb header_font=\u00bbWork Sans|600|||||||\u00bb header_text_color=\u00bb#262944″ header_font_size=\u00bb13px\u00bb body_font=\u00bbUbuntu||||||||\u00bb body_font_size=\u00bb12px\u00bb body_line_height=\u00bb1.4em\u00bb background_color=\u00bb#FFFFFF\u00bb height=\u00bb159px\u00bb custom_padding=\u00bb16px|17px|9px|17px|false|true\u00bb link_option_url=\u00bbhttps:\/\/www.dian.gov.co\/normatividad\/Normatividad\/Resoluci%C3%B3n%20000189%20de%2030-10-2024.pdf\u00bb link_option_url_new_window=\u00bbon\u00bb box_shadow_style=\u00bbpreset1″ box_shadow_vertical=\u00bb0px\u00bb box_shadow_blur=\u00bb0px\u00bb global_colors_info=\u00bb{}\u00bb box_shadow_blur__hover_enabled=\u00bbon|hover\u00bb box_shadow_blur__hover=\u00bb20px\u00bb]<\/p>\n

Por la cual se modifica la Resoluci\u00f3n 000165 del 1 de noviembre de 2023.<\/p>\n

[\/et_pb_blurb][\/et_pb_column][et_pb_column type=\u00bb1_4″ _builder_version=\u00bb4.16″ _module_preset=\u00bbdefault\u00bb global_colors_info=\u00bb{}\u00bb][et_pb_blurb title=\u00bbResoluci\u00f3n 000119 del 30 de Julio de 2024″ url=\u00bbhttps:\/\/www.dian.gov.co\/normatividad\/Normatividad\/Resoluci%C3%B3n%20000119%20de%2030-07-2024.Pdf\u00bb url_new_window=\u00bbon\u00bb icon_placement=\u00bbleft\u00bb image_icon_width=\u00bb200%\u00bb content_max_width=\u00bb1100px\u00bb _builder_version=\u00bb4.18.1″ _module_preset=\u00bbdefault\u00bb header_font=\u00bbWork Sans|600|||||||\u00bb header_text_color=\u00bb#262944″ header_font_size=\u00bb13px\u00bb body_font=\u00bbUbuntu||||||||\u00bb body_font_size=\u00bb12px\u00bb body_line_height=\u00bb1.4em\u00bb background_color=\u00bb#FFFFFF\u00bb height=\u00bb159px\u00bb custom_padding=\u00bb16px|17px|9px|17px|false|true\u00bb link_option_url=\u00bbhttps:\/\/www.dian.gov.co\/normatividad\/Normatividad\/Resoluci%C3%B3n%20000119%20de%2030-07-2024.Pdf\u00bb link_option_url_new_window=\u00bbon\u00bb box_shadow_style=\u00bbpreset1″ box_shadow_vertical=\u00bb0px\u00bb box_shadow_blur=\u00bb0px\u00bb global_colors_info=\u00bb{}\u00bb box_shadow_blur__hover_enabled=\u00bbon|hover\u00bb box_shadow_blur__hover=\u00bb20px\u00bb]<\/p>\n

Por la cual se modifican y adicionan unos art\u00edculos a la Resoluci\u00f3n 000165 del 1 de noviembre de 2023, modificada por la Resoluci\u00f3n 000008 de 2024.<\/p>\n

[\/et_pb_blurb][\/et_pb_column][et_pb_column type=\u00bb1_4″ _builder_version=\u00bb4.16″ _module_preset=\u00bbdefault\u00bb global_colors_info=\u00bb{}\u00bb][et_pb_blurb title=\u00bbResoluci\u00f3n 00008 del 31 de enero de 2024″ url=\u00bbhttps:\/\/www.dian.gov.co\/normatividad\/Normatividad\/Resoluci%C3%B3n%20000008%20de%2031-01-2024.pdf\u00bb url_new_window=\u00bbon\u00bb icon_placement=\u00bbleft\u00bb image_icon_width=\u00bb200%\u00bb content_max_width=\u00bb1100px\u00bb _builder_version=\u00bb4.18.1″ _module_preset=\u00bbdefault\u00bb header_font=\u00bbWork Sans|600|||||||\u00bb header_text_color=\u00bb#262944″ header_font_size=\u00bb13px\u00bb body_font=\u00bbUbuntu||||||||\u00bb body_font_size=\u00bb12px\u00bb body_line_height=\u00bb1.4em\u00bb background_color=\u00bb#FFFFFF\u00bb height=\u00bb158px\u00bb custom_padding=\u00bb16px|17px|9px|17px|false|true\u00bb link_option_url_new_window=\u00bbon\u00bb box_shadow_style=\u00bbpreset1″ box_shadow_vertical=\u00bb0px\u00bb box_shadow_blur=\u00bb0px\u00bb global_colors_info=\u00bb{}\u00bb box_shadow_blur__hover_enabled=\u00bbon|hover\u00bb box_shadow_blur__hover=\u00bb20px\u00bb]<\/p>\n

Por la cual se modifica el art\u00edculo 23 y parcialmente el par\u00e1grafo del art\u00edculo 62 de la Resoluci\u00f3n 000165 de 2023.<\/p>\n

[\/et_pb_blurb][\/et_pb_column][\/et_pb_row][et_pb_row column_structure=\u00bb1_4,1_4,1_4,1_4″ _builder_version=\u00bb4.16″ _module_preset=\u00bbdefault\u00bb custom_margin=\u00bb-5px|auto||auto||\u00bb global_colors_info=\u00bb{}\u00bb][et_pb_column type=\u00bb1_4″ _builder_version=\u00bb4.16″ _module_preset=\u00bbdefault\u00bb global_colors_info=\u00bb{}\u00bb][et_pb_blurb title=\u00bbResoluci\u00f3n 00165 del 01 de noviembre de 2023. \u00bb url=\u00bbhttps:\/\/www.dian.gov.co\/normatividad\/Normatividad\/Resoluci\u00f3n%20000165%20de%2001-11-2023.pdf\u00bb url_new_window=\u00bbon\u00bb icon_placement=\u00bbleft\u00bb image_icon_width=\u00bb200%\u00bb content_max_width=\u00bb1100px\u00bb _builder_version=\u00bb4.18.1″ _module_preset=\u00bbdefault\u00bb header_font=\u00bbWork Sans|600|||||||\u00bb header_text_color=\u00bb#262944″ header_font_size=\u00bb13px\u00bb body_font=\u00bbUbuntu||||||||\u00bb body_font_size=\u00bb12px\u00bb body_line_height=\u00bb1.4em\u00bb background_color=\u00bb#FFFFFF\u00bb custom_padding=\u00bb16px|17px|9px|17px|false|true\u00bb link_option_url_new_window=\u00bbon\u00bb box_shadow_style=\u00bbpreset1″ box_shadow_vertical=\u00bb0px\u00bb box_shadow_blur=\u00bb0px\u00bb global_colors_info=\u00bb{}\u00bb box_shadow_blur__hover_enabled=\u00bbon|hover\u00bb box_shadow_blur__hover=\u00bb20px\u00bb]<\/p>\n

Por la cual se desarrolla el sistema de facturaci\u00f3n, los proveedores tecnol\u00f3gicos, se adopta la versi\u00f3n 1.9 del anexo t\u00e9cnico de factura electr\u00f3nica de venta, se expide el anexo t\u00e9cnico 1.0 del documento equivalente electr\u00f3nico, y se dictan otras disposiciones.<\/p>\n

[\/et_pb_blurb][\/et_pb_column][et_pb_column type=\u00bb1_4″ _builder_version=\u00bb4.16″ _module_preset=\u00bbdefault\u00bb global_colors_info=\u00bb{}\u00bb][et_pb_blurb title=\u00bbConcepto General – Impuestos saludables del 31 de octubre de 2023″ url=\u00bbhttps:\/\/www.dian.gov.co\/normatividad\/Documents\/100208192-1124-Concepto-General-Impuestos-saludables-31102023.pdf\u00bb url_new_window=\u00bbon\u00bb icon_placement=\u00bbleft\u00bb image_icon_width=\u00bb200%\u00bb _builder_version=\u00bb4.18.1″ _module_preset=\u00bbdefault\u00bb header_font=\u00bbWork Sans|600|||||||\u00bb header_text_color=\u00bb#262944″ header_font_size=\u00bb13px\u00bb body_font=\u00bbUbuntu||||||||\u00bb body_font_size=\u00bb12px\u00bb body_line_height=\u00bb1.4em\u00bb background_color=\u00bb#FFFFFF\u00bb custom_padding=\u00bb16px|17px|9px|17px|false|true\u00bb link_option_url_new_window=\u00bbon\u00bb box_shadow_style=\u00bbpreset1″ box_shadow_vertical=\u00bb0px\u00bb box_shadow_blur=\u00bb0px\u00bb global_colors_info=\u00bb{}\u00bb box_shadow_blur__hover_enabled=\u00bbon|hover\u00bb box_shadow_blur__hover=\u00bb20px\u00bb]<\/p>\n

Ref.: 4\u00b0 adicio\u0301n al Concepto General sobre los impuestos saludables. <\/span>Impuestos saludables.\u00a0Descriptores:\u00a0
<\/span>Discriminaci\u00f3n en la factura de venta.<\/p>\n

[\/et_pb_blurb][\/et_pb_column][et_pb_column type=\u00bb1_4″ _builder_version=\u00bb4.16″ _module_preset=\u00bbdefault\u00bb global_colors_info=\u00bb{}\u00bb][et_pb_blurb title=\u00bbDecreto 442 del 29 de marzo de 2023 \u00bb url=\u00bbhttps:\/\/www.minhacienda.gov.co\/webcenter\/ShowProperty?nodeId=%2FConexionContent%2FWCC_CLUSTER-215041%2F%2FidcPrimaryFile&revision=latestreleased\u00bb url_new_window=\u00bbon\u00bb icon_placement=\u00bbleft\u00bb image_icon_width=\u00bb200%\u00bb _builder_version=\u00bb4.18.1″ _module_preset=\u00bbdefault\u00bb header_font=\u00bbWork Sans|600|||||||\u00bb header_text_color=\u00bb#262944″ header_font_size=\u00bb13px\u00bb body_font=\u00bbUbuntu||||||||\u00bb body_font_size=\u00bb12px\u00bb body_line_height=\u00bb1.4em\u00bb background_color=\u00bb#FFFFFF\u00bb custom_padding=\u00bb16px|17px|9px|17px|false|true\u00bb link_option_url_new_window=\u00bbon\u00bb box_shadow_style=\u00bbpreset1″ box_shadow_vertical=\u00bb0px\u00bb box_shadow_blur=\u00bb0px\u00bb global_colors_info=\u00bb{}\u00bb box_shadow_blur__hover_enabled=\u00bbon|hover\u00bb box_shadow_blur__hover=\u00bb20px\u00bb]<\/p>\n

Por el cual se reglamentan parcialmente los art\u00edculos 511,615, 616-1 modificado por el art\u00edculo 13 de la Ley 2155 de 2021, 617,618 y 771-2 del Estatuto Tributario<\/p>\n

[\/et_pb_blurb][\/et_pb_column][et_pb_column type=\u00bb1_4″ _builder_version=\u00bb4.16″ _module_preset=\u00bbdefault\u00bb global_colors_info=\u00bb{}\u00bb][et_pb_blurb title=\u00bbResoluci\u00f3n 085 de 8 de abril de 2022″ url=\u00bbhttps:\/\/www.dian.gov.co\/normatividad\/Normatividad\/Resoluci%C3%B3n%20000085%20de%2008-04-2022.pdf\u00bb url_new_window=\u00bbon\u00bb icon_placement=\u00bbleft\u00bb image_icon_width=\u00bb200%\u00bb _builder_version=\u00bb4.18.1″ _module_preset=\u00bbdefault\u00bb header_font=\u00bbWork Sans|600|||||||\u00bb header_text_color=\u00bb#262944″ header_font_size=\u00bb13px\u00bb body_font=\u00bbUbuntu||||||||\u00bb body_font_size=\u00bb12px\u00bb body_line_height=\u00bb1.4em\u00bb background_color=\u00bb#FFFFFF\u00bb custom_padding=\u00bb16px|17px|9px|17px|false|true\u00bb link_option_url_new_window=\u00bbon\u00bb box_shadow_style=\u00bbpreset1″ box_shadow_vertical=\u00bb0px\u00bb box_shadow_blur=\u00bb0px\u00bb global_colors_info=\u00bb{}\u00bb box_shadow_blur__hover=\u00bb20px\u00bb box_shadow_blur__hover_enabled=\u00bbon|hover\u00bb]<\/p>\n

Por la cual se desarrolla el registro de la factura electr\u00f3nica de venta como t\u00edtulo valor, se expide el anexo t\u00e9cnico correspondiente y se dictan otras disposiciones<\/p>\n

[\/et_pb_blurb][\/et_pb_column][\/et_pb_row][et_pb_row column_structure=\u00bb1_4,1_4,1_4,1_4″ _builder_version=\u00bb4.16″ _module_preset=\u00bbdefault\u00bb custom_margin=\u00bb-5px|auto||auto||\u00bb global_colors_info=\u00bb{}\u00bb][et_pb_column type=\u00bb1_4″ _builder_version=\u00bb4.16″ _module_preset=\u00bbdefault\u00bb global_colors_info=\u00bb{}\u00bb][et_pb_blurb title=\u00bbResoluci\u00f3n 167 de 30 de diciembre de 2021″ url=\u00bbhttps:\/\/www.dian.gov.co\/normatividad\/Normatividad\/Resoluci%C3%B3n%20000167%20de%2030-12-2021.pdf\u00bb url_new_window=\u00bbon\u00bb icon_placement=\u00bbleft\u00bb image_icon_width=\u00bb200%\u00bb _builder_version=\u00bb4.18.1″ _module_preset=\u00bbdefault\u00bb header_font=\u00bbWork Sans|600|||||||\u00bb header_text_color=\u00bb#262944″ header_font_size=\u00bb13px\u00bb body_font=\u00bbUbuntu||||||||\u00bb body_font_size=\u00bb12px\u00bb body_line_height=\u00bb1.4em\u00bb background_color=\u00bb#FFFFFF\u00bb custom_padding=\u00bb16px|17px|9px|17px|false|true\u00bb link_option_url_new_window=\u00bbon\u00bb box_shadow_style=\u00bbpreset1″ box_shadow_vertical=\u00bb0px\u00bb box_shadow_blur=\u00bb0px\u00bb global_colors_info=\u00bb{}\u00bb box_shadow_blur__hover=\u00bb20px\u00bb box_shadow_blur__hover_enabled=\u00bbon|hover\u00bb]<\/p>\n

Por la cual se implementa y desarrolla en el sistema de facturaci\u00f3n electr\u00f3nica la funcionalidad del documento soporte en adquisiciones efectuadas<\/p>\n

[\/et_pb_blurb][\/et_pb_column][et_pb_column type=\u00bb1_4″ _builder_version=\u00bb4.16″ _module_preset=\u00bbdefault\u00bb global_colors_info=\u00bb{}\u00bb][et_pb_blurb title=\u00bbResoluci\u00f3n 000028 de 2022″ url=\u00bbhttps:\/\/www.dian.gov.co\/normatividad\/Normatividad\/Resoluci%c3%b3n%20000028%20de%2028-02-2022.pdf\u00bb icon_placement=\u00bbleft\u00bb image_icon_width=\u00bb200%\u00bb _builder_version=\u00bb4.17.1″ _module_preset=\u00bbdefault\u00bb header_font=\u00bbWork Sans|600|||||||\u00bb header_text_color=\u00bb#262944″ header_font_size=\u00bb13px\u00bb body_font=\u00bbUbuntu||||||||\u00bb body_font_size=\u00bb12px\u00bb body_line_height=\u00bb1.4em\u00bb background_color=\u00bb#FFFFFF\u00bb custom_padding=\u00bb16px|17px|9px|17px|false|true\u00bb box_shadow_style=\u00bbpreset1″ box_shadow_vertical=\u00bb0px\u00bb box_shadow_blur=\u00bb0px\u00bb global_colors_info=\u00bb{}\u00bb box_shadow_blur__hover_enabled=\u00bbon|hover\u00bb box_shadow_blur__hover=\u00bb20px\u00bb]<\/p>\n

Por la cual se modifica el art\u00edculo 1 de la resoluci\u00f3n 00151 de 2021<\/span><\/p>\n

[\/et_pb_blurb][\/et_pb_column][et_pb_column type=\u00bb1_4″ _builder_version=\u00bb4.16″ _module_preset=\u00bbdefault\u00bb global_colors_info=\u00bb{}\u00bb][et_pb_blurb title=\u00bbResoluci\u00f3n 00063 de 2021″ url=\u00bbhttps:\/\/www.dian.gov.co\/normatividad\/Normatividad\/Resoluci%c3%b3n%20000063%20de%2030-07-2021.pdf\u00bb icon_placement=\u00bbleft\u00bb image_icon_width=\u00bb200%\u00bb _builder_version=\u00bb4.17.1″ _module_preset=\u00bbdefault\u00bb header_font=\u00bbWork Sans|600|||||||\u00bb header_text_color=\u00bb#262944″ header_font_size=\u00bb13px\u00bb body_font=\u00bbUbuntu||||||||\u00bb body_font_size=\u00bb12px\u00bb body_line_height=\u00bb1.4em\u00bb background_color=\u00bb#FFFFFF\u00bb custom_padding=\u00bb16px|17px|9px|17px|false|true\u00bb box_shadow_style=\u00bbpreset1″ box_shadow_vertical=\u00bb0px\u00bb box_shadow_blur=\u00bb0px\u00bb global_colors_info=\u00bb{}\u00bb box_shadow_blur__hover=\u00bb20px\u00bb box_shadow_blur__hover_enabled=\u00bbon|hover\u00bb]<\/p>\n

Por la cual se modifican el art\u00edculo 1 de la Resoluci\u00f3n 000037 del 05 de mayo de 2021\u3164<\/p>\n

[\/et_pb_blurb][\/et_pb_column][et_pb_column type=\u00bb1_4″ _builder_version=\u00bb4.16″ _module_preset=\u00bbdefault\u00bb global_colors_info=\u00bb{}\u00bb][et_pb_blurb title=\u00bbResoluci\u00f3n 000012 de 2021″ url=\u00bbhttps:\/\/www.dian.gov.co\/normatividad\/Normatividad\/Resoluci%c3%b3n%20000012%20de%2009-02-2021.pdf\u00bb icon_placement=\u00bbleft\u00bb image_icon_width=\u00bb200%\u00bb _builder_version=\u00bb4.17.1″ _module_preset=\u00bbdefault\u00bb header_font=\u00bbWork Sans|600|||||||\u00bb header_text_color=\u00bb#262944″ header_font_size=\u00bb13px\u00bb body_font=\u00bbUbuntu||||||||\u00bb body_font_size=\u00bb12px\u00bb body_line_height=\u00bb1.4em\u00bb background_color=\u00bb#FFFFFF\u00bb custom_padding=\u00bb16px|17px|9px|17px|false|true\u00bb box_shadow_style=\u00bbpreset1″ box_shadow_vertical=\u00bb0px\u00bb box_shadow_blur=\u00bb0px\u00bb global_colors_info=\u00bb{}\u00bb box_shadow_blur__hover=\u00bb20px\u00bb box_shadow_blur__hover_enabled=\u00bbon|hover\u00bb]<\/p>\n

Por la cual se modifican y adicionan unos art\u00edculos a la Resoluci\u00f3n 000042 de 05 de mayo de 2020<\/span><\/p>\n

[\/et_pb_blurb][\/et_pb_column][\/et_pb_row][et_pb_row column_structure=\u00bb1_4,1_4,1_4,1_4″ _builder_version=\u00bb4.16″ _module_preset=\u00bbdefault\u00bb custom_margin=\u00bb-5px|auto||auto||\u00bb global_colors_info=\u00bb{}\u00bb][et_pb_column type=\u00bb1_4″ _builder_version=\u00bb4.16″ _module_preset=\u00bbdefault\u00bb global_colors_info=\u00bb{}\u00bb][et_pb_blurb title=\u00bbResoluci\u00f3n 000013 de 2021 \u00bb url=\u00bbhttps:\/\/www.dian.gov.co\/normatividad\/Normatividad\/Resoluci%c3%b3n%20000013%20de%2011-02-2021.pdf\u00bb icon_placement=\u00bbleft\u00bb image_icon_width=\u00bb200%\u00bb _builder_version=\u00bb4.17.1″ _module_preset=\u00bbdefault\u00bb header_font=\u00bbWork Sans|600|||||||\u00bb header_text_color=\u00bb#262944″ header_font_size=\u00bb13px\u00bb body_font=\u00bbUbuntu||||||||\u00bb body_font_size=\u00bb12px\u00bb body_line_height=\u00bb1.4em\u00bb background_color=\u00bb#FFFFFF\u00bb custom_padding=\u00bb16px|17px|9px|17px|false|true\u00bb box_shadow_style=\u00bbpreset1″ box_shadow_vertical=\u00bb0px\u00bb box_shadow_blur=\u00bb0px\u00bb global_colors_info=\u00bb{}\u00bb box_shadow_blur__hover=\u00bb20px\u00bb box_shadow_blur__hover_enabled=\u00bbon|hover\u00bb]<\/p>\n

Por la cual se implementa y desarrolla en el sistema de facturaci\u00f3n electr\u00f3nica \u3164\u3164\u3164\u3164<\/span><\/p>\n

[\/et_pb_blurb][\/et_pb_column][et_pb_column type=\u00bb1_4″ _builder_version=\u00bb4.16″ _module_preset=\u00bbdefault\u00bb global_colors_info=\u00bb{}\u00bb][et_pb_blurb title=\u00bbResoluci\u00f3n 000015 de 2021″ url=\u00bbhttps:\/\/www.dian.gov.co\/normatividad\/Normatividad\/Resoluci%c3%b3n%20000015%20de%2011-02-2021.pdf\u00bb icon_placement=\u00bbleft\u00bb image_icon_width=\u00bb200%\u00bb _builder_version=\u00bb4.17.1″ _module_preset=\u00bbdefault\u00bb header_font=\u00bbWork Sans|600|||||||\u00bb header_text_color=\u00bb#262944″ header_font_size=\u00bb13px\u00bb body_font=\u00bbUbuntu||||||||\u00bb body_font_size=\u00bb12px\u00bb body_line_height=\u00bb1.4em\u00bb background_color=\u00bb#FFFFFF\u00bb custom_padding=\u00bb16px|17px|9px|17px|false|true\u00bb box_shadow_style=\u00bbpreset1″ box_shadow_vertical=\u00bb0px\u00bb box_shadow_blur=\u00bb0px\u00bb global_colors_info=\u00bb{}\u00bb box_shadow_blur__hover_enabled=\u00bbon|hover\u00bb box_shadow_blur__hover=\u00bb20px\u00bb]<\/p>\n

Por la cual se desarrolla el registro de la factura electr\u00f3nica de venta como t\u00edtulo valor\u00a0<\/span><\/p>\n

[\/et_pb_blurb][\/et_pb_column][et_pb_column type=\u00bb1_4″ _builder_version=\u00bb4.16″ _module_preset=\u00bbdefault\u00bb global_colors_info=\u00bb{}\u00bb][et_pb_blurb title=\u00bbResoluci\u00f3n 099 de 2020 \u00bb url=\u00bbhttps:\/\/www.dian.gov.co\/normatividad\/Normatividad\/Resoluci%c3%b3n%20000099%20de%2030-10-2020.pdf\u00bb icon_placement=\u00bbleft\u00bb image_icon_width=\u00bb200%\u00bb _builder_version=\u00bb4.17.1″ _module_preset=\u00bbdefault\u00bb header_font=\u00bbWork Sans|600|||||||\u00bb header_text_color=\u00bb#262944″ header_font_size=\u00bb13px\u00bb body_font=\u00bbUbuntu||||||||\u00bb body_font_size=\u00bb12px\u00bb body_line_height=\u00bb1.4em\u00bb background_color=\u00bb#FFFFFF\u00bb custom_padding=\u00bb16px|17px|9px|17px|false|true\u00bb box_shadow_style=\u00bbpreset1″ box_shadow_vertical=\u00bb0px\u00bb box_shadow_blur=\u00bb0px\u00bb global_colors_info=\u00bb{}\u00bb box_shadow_blur__hover=\u00bb20px\u00bb box_shadow_blur__hover_enabled=\u00bbon|hover\u00bb]<\/p>\n

Por la cual se modifica el grupo 6 del numeral 1 del art\u00edculo 20 de la Resoluci\u00f3n 00042 de mayo 5 de 2020.<\/span>\u3164<\/p>\n

[\/et_pb_blurb][\/et_pb_column][et_pb_column type=\u00bb1_4″ _builder_version=\u00bb4.16″ _module_preset=\u00bbdefault\u00bb global_colors_info=\u00bb{}\u00bb][et_pb_blurb title=\u00bbResoluci\u00f3n 094 de 2020 \u00bb url=\u00bbhttps:\/\/www.dian.gov.co\/normatividad\/Normatividad\/Resoluci%c3%b3n%20000094%20de%2030-09-2020.pdf\u00bb icon_placement=\u00bbleft\u00bb image_icon_width=\u00bb200%\u00bb _builder_version=\u00bb4.17.1″ _module_preset=\u00bbdefault\u00bb header_font=\u00bbWork Sans|600|||||||\u00bb header_text_color=\u00bb#262944″ header_font_size=\u00bb13px\u00bb body_font=\u00bbUbuntu||||||||\u00bb body_font_size=\u00bb12px\u00bb body_line_height=\u00bb1.4em\u00bb background_color=\u00bb#FFFFFF\u00bb custom_padding=\u00bb16px|17px|9px|17px|false|true\u00bb box_shadow_style=\u00bbpreset1″ box_shadow_vertical=\u00bb0px\u00bb box_shadow_blur=\u00bb0px\u00bb global_colors_info=\u00bb{}\u00bb box_shadow_blur__hover=\u00bb20px\u00bb box_shadow_blur__hover_enabled=\u00bbon|hover\u00bb]<\/p>\n

Por la cual se modifica parcialmente el numeral 2 del art\u00edculo 20 de la Resoluci\u00f3n 000042 de mayo 5 de 2020.<\/span><\/p>\n

[\/et_pb_blurb][\/et_pb_column][\/et_pb_row][et_pb_row column_structure=\u00bb1_4,1_4,1_4,1_4″ _builder_version=\u00bb4.16″ _module_preset=\u00bbdefault\u00bb custom_margin=\u00bb-5px|auto||auto||\u00bb global_colors_info=\u00bb{}\u00bb][et_pb_column type=\u00bb1_4″ _builder_version=\u00bb4.16″ _module_preset=\u00bbdefault\u00bb global_colors_info=\u00bb{}\u00bb][et_pb_blurb title=\u00bbDirectiva Presidencial 09 de 2020″ url=\u00bbhttps:\/\/dapre.presidencia.gov.co\/normativa\/normativa\/DIRECTIVA%20PRESIDENCIAL%20No%2009%20DEL%2017%20DE%20SEPTIEMBRE%20DE%202020.pdf\u00bb icon_placement=\u00bbleft\u00bb image_icon_width=\u00bb200%\u00bb _builder_version=\u00bb4.17.1″ _module_preset=\u00bbdefault\u00bb header_font=\u00bbWork Sans|600|||||||\u00bb header_text_color=\u00bb#262944″ header_font_size=\u00bb13px\u00bb body_font=\u00bbUbuntu||||||||\u00bb body_font_size=\u00bb12px\u00bb body_line_height=\u00bb1.4em\u00bb background_color=\u00bb#FFFFFF\u00bb custom_padding=\u00bb16px|17px|9px|17px|false|true\u00bb box_shadow_style=\u00bbpreset1″ box_shadow_vertical=\u00bb0px\u00bb box_shadow_blur=\u00bb0px\u00bb global_colors_info=\u00bb{}\u00bb box_shadow_blur__hover=\u00bb20px\u00bb box_shadow_blur__hover_enabled=\u00bbon|hover\u00bb]<\/p>\n

Lineamientos para pago a Proveedores del Estado<\/span>\u3164\u3164\u3164\u3164\u3164\u3164<\/span><\/p>\n

[\/et_pb_blurb][\/et_pb_column][et_pb_column type=\u00bb1_4″ _builder_version=\u00bb4.16″ _module_preset=\u00bbdefault\u00bb global_colors_info=\u00bb{}\u00bb][et_pb_blurb title=\u00bbDecreto \u00danico Reglamentario en materia tributaria DUR\u00bb url=\u00bbhttps:\/\/www.minhacienda.gov.co\/webcenter\/portal\/Minhacienda\/pages_normativa\/decretonicoreglamentariodelsectorhaciendaycrditopblico?_afrLoop=54252597806961008&_afrWindowMode=2&Adf-Window-Id=w6htc4z9u0&_afrFS=16&_afrMT=screen&_afrMFW=1517&_afrMFH=685&_afrMFDW=1366&_afrMFDH=768&_afrMFC=8&_afrMFCI=0&_afrMFM=0&_afrMFR=86&_afrMFG=0&_afrMFS=0&_afrMFO=0″ icon_placement=\u00bbleft\u00bb image_icon_width=\u00bb200%\u00bb _builder_version=\u00bb4.17.1″ _module_preset=\u00bbdefault\u00bb header_font=\u00bbWork Sans|600|||||||\u00bb header_text_color=\u00bb#262944″ header_font_size=\u00bb13px\u00bb body_font=\u00bbUbuntu||||||||\u00bb body_font_size=\u00bb12px\u00bb body_line_height=\u00bb1.4em\u00bb background_color=\u00bb#FFFFFF\u00bb custom_padding=\u00bb16px|17px|9px|17px|false|true\u00bb box_shadow_style=\u00bbpreset1″ box_shadow_vertical=\u00bb0px\u00bb box_shadow_blur=\u00bb0px\u00bb global_colors_info=\u00bb{}\u00bb box_shadow_blur__hover_enabled=\u00bbon|hover\u00bb box_shadow_blur__hover=\u00bb20px\u00bb]<\/p>\n

Esta versi\u00f3n incorpora las modificaciones introducidas al decreto \u00fanico reglamentario del sector hacienda y cr\u00e9dito p\u00fablico
<\/span><\/p>\n

[\/et_pb_blurb][\/et_pb_column][et_pb_column type=\u00bb1_4″ _builder_version=\u00bb4.16″ _module_preset=\u00bbdefault\u00bb global_colors_info=\u00bb{}\u00bb][et_pb_blurb title=\u00bbLey de crecimiento Ley 2010 de 2019″ url=\u00bbhttps:\/\/www.dian.gov.co\/impuestos\/factura-electronica\/Documents\/Ley_2010_27_Diciembre_2019.pdf\u00bb icon_placement=\u00bbleft\u00bb image_icon_width=\u00bb200%\u00bb _builder_version=\u00bb4.17.1″ _module_preset=\u00bbdefault\u00bb header_font=\u00bbWork Sans|600|||||||\u00bb header_text_color=\u00bb#262944″ header_font_size=\u00bb13px\u00bb body_font=\u00bbUbuntu||||||||\u00bb body_font_size=\u00bb12px\u00bb body_line_height=\u00bb1.4em\u00bb background_color=\u00bb#FFFFFF\u00bb custom_padding=\u00bb16px|17px|9px|17px|false|true\u00bb box_shadow_style=\u00bbpreset1″ box_shadow_vertical=\u00bb0px\u00bb box_shadow_blur=\u00bb0px\u00bb global_colors_info=\u00bb{}\u00bb box_shadow_blur__hover=\u00bb20px\u00bb box_shadow_blur__hover_enabled=\u00bbon|hover\u00bb]<\/p>\n

Por medio de la cual se adoptan normas para la promoci\u00f3n del crecimiento del sistema tributario \u3164\u3164\u3164\u3164\u3164 \u3164\u3164\u3164\u3164\u3164 \u3164\u3164\u3164\u3164\u3164 \u3164\u3164\u3164\u3164\u3164 \u3164\u3164<\/span><\/p>\n

[\/et_pb_blurb][\/et_pb_column][et_pb_column type=\u00bb1_4″ _builder_version=\u00bb4.16″ _module_preset=\u00bbdefault\u00bb global_colors_info=\u00bb{}\u00bb][et_pb_blurb title=\u00bbDecreto 358 de 2020″ url=\u00bbhttps:\/\/www.dian.gov.co\/impuestos\/factura-electronica\/Documents\/Decreto_358_05032020.pdf\u00bb icon_placement=\u00bbleft\u00bb image_icon_width=\u00bb200%\u00bb _builder_version=\u00bb4.17.1″ _module_preset=\u00bbdefault\u00bb header_font=\u00bbWork Sans|600|||||||\u00bb header_text_color=\u00bb#262944″ header_font_size=\u00bb13px\u00bb body_font=\u00bbUbuntu||||||||\u00bb body_font_size=\u00bb12px\u00bb body_line_height=\u00bb1.4em\u00bb background_color=\u00bb#FFFFFF\u00bb custom_padding=\u00bb16px|17px|9px|17px|false|true\u00bb box_shadow_style=\u00bbpreset1″ box_shadow_vertical=\u00bb0px\u00bb box_shadow_blur=\u00bb0px\u00bb global_colors_info=\u00bb{}\u00bb box_shadow_blur__hover=\u00bb20px\u00bb box_shadow_blur__hover_enabled=\u00bbon|hover\u00bb]<\/p>\n

Por el cual se reglamentan los art\u00edculos 511,615,616-1,616-2,616-4,617,618, 618-2 Y 771-2 del Estatuto Tributario, 26 de la Ley 962 de 2005 y 183 de la Ley 1607 de 2012\u00a0<\/span><\/p>\n

[\/et_pb_blurb][\/et_pb_column][\/et_pb_row][et_pb_row column_structure=\u00bb1_4,1_4,1_4,1_4″ _builder_version=\u00bb4.16″ _module_preset=\u00bbdefault\u00bb custom_margin=\u00bb-5px|auto||auto||\u00bb global_colors_info=\u00bb{}\u00bb][et_pb_column type=\u00bb1_4″ _builder_version=\u00bb4.16″ _module_preset=\u00bbdefault\u00bb global_colors_info=\u00bb{}\u00bb][et_pb_blurb title=\u00bbResoluci\u00f3n 042 de 2020″ url=\u00bbhttps:\/\/www.dian.gov.co\/normatividad\/Normatividad\/Resoluci%C3%B3n%20000042%20de%2005-05-2020.pdf\u00bb icon_placement=\u00bbleft\u00bb image_icon_width=\u00bb200%\u00bb _builder_version=\u00bb4.17.1″ _module_preset=\u00bbdefault\u00bb header_font=\u00bbWork Sans|600|||||||\u00bb header_text_color=\u00bb#262944″ header_font_size=\u00bb13px\u00bb body_font=\u00bbUbuntu||||||||\u00bb body_font_size=\u00bb12px\u00bb body_line_height=\u00bb1.4em\u00bb background_color=\u00bb#FFFFFF\u00bb custom_padding=\u00bb16px|17px|9px|17px|false|true\u00bb box_shadow_style=\u00bbpreset1″ box_shadow_vertical=\u00bb0px\u00bb box_shadow_blur=\u00bb0px\u00bb global_colors_info=\u00bb{}\u00bb box_shadow_blur__hover=\u00bb20px\u00bb box_shadow_blur__hover_enabled=\u00bbon|hover\u00bb]<\/p>\n

Por la cual se desarrollan los sistemas de facturaci\u00f3n, los proveedores tecnol\u00f3gicos, el registro de la factura electr\u00f3nica de venta como t\u00edtulo valor<\/span>\u3164\u3164\u3164\u3164<\/span><\/p>\n

[\/et_pb_blurb][\/et_pb_column][et_pb_column type=\u00bb1_4″ _builder_version=\u00bb4.16″ _module_preset=\u00bbdefault\u00bb global_colors_info=\u00bb{}\u00bb][\/et_pb_column][et_pb_column type=\u00bb1_4″ _builder_version=\u00bb4.16″ _module_preset=\u00bbdefault\u00bb global_colors_info=\u00bb{}\u00bb][\/et_pb_column][et_pb_column type=\u00bb1_4″ _builder_version=\u00bb4.16″ _module_preset=\u00bbdefault\u00bb global_colors_info=\u00bb{}\u00bb][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":"

Normatividad

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  1. \n\t\t\t\t\t\t\t\t\t\t\t\t \n\t\t\t\t\t\t\t\t\t\t\t\t \t\n\t\t\t\t\t\t\t\t\t\t\t\t \t\t#<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t \t\tInicio\n\t\t\t\t\t\t\t\t\t\t\t\t \t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t <\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t \n\t\t\t\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<\/ol>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t<\/div>
    \n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t
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    <\/div>\n\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t<\/div>Documentos de NormatividadPor la cual […]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":""},"yoast_head":"\nNormativa para la facturaci\u00f3n electr\u00f3nica<\/title>\n<meta name=\"description\" content=\"Conozca aqu\u00ed la normatividad que aplican para la facturaci\u00f3n electr\u00f3nica\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/micrositios.dian.gov.co\/sistema-de-facturacion-electronica\/normatividad\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Normativa para la facturaci\u00f3n electr\u00f3nica\" \/>\n<meta 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