{"id":785,"date":"2022-09-21T05:28:48","date_gmt":"2022-09-21T05:28:48","guid":{"rendered":"https:\/\/micrositios.dian.gov.co\/sistema-de-facturacion-electronica\/?page_id=785"},"modified":"2026-05-22T19:42:46","modified_gmt":"2026-05-22T19:42:46","slug":"documento-soporte-adquisiciones-no-obligados","status":"publish","type":"page","link":"https:\/\/micrositios.dian.gov.co\/sistema-de-facturacion-electronica\/documento-soporte-adquisiciones-no-obligados\/","title":{"rendered":"Documento Soporte adquisiciones no obligados"},"content":{"rendered":"<p>[et_pb_section fb_built=\u00bb1&#8243; admin_label=\u00bbSection\u00bb _builder_version=\u00bb4.27.6&#8243; _module_preset=\u00bbdefault\u00bb background_image=\u00bbhttp:\/\/micrositios.dian.gov.co\/sistema-de-facturacion-electronica\/wp-content\/uploads\/sites\/13\/2022\/10\/60-Documento-soporte.png\u00bb custom_padding=\u00bb145px||145px||true|false\u00bb hover_enabled=\u00bb0&#8243; background_last_edited=\u00bbon|phone\u00bb background_position_phone=\u00bbcenter_left\u00bb da_disable_devices=\u00bboff|off|off\u00bb locked=\u00bboff\u00bb global_colors_info=\u00bb{}\u00bb sticky_enabled=\u00bb0&#8243; da_is_popup=\u00bboff\u00bb da_exit_intent=\u00bboff\u00bb da_has_close=\u00bbon\u00bb da_alt_close=\u00bboff\u00bb da_dark_close=\u00bboff\u00bb da_not_modal=\u00bbon\u00bb da_is_singular=\u00bboff\u00bb da_with_loader=\u00bboff\u00bb da_has_shadow=\u00bbon\u00bb][et_pb_row _builder_version=\u00bb4.16&#8243; _module_preset=\u00bbdefault\u00bb global_colors_info=\u00bb{}\u00bb][et_pb_column type=\u00bb4_4&#8243; _builder_version=\u00bb4.16&#8243; _module_preset=\u00bbdefault\u00bb global_colors_info=\u00bb{}\u00bb][et_pb_text _builder_version=\u00bb4.18.1&#8243; _module_preset=\u00bbac5b030f-f9e2-4787-b128-eb43924d7ab6&#8243; text_font=\u00bbWork Sans|700|||||||\u00bb text_text_color=\u00bb#41d78c\u00bb text_font_size=\u00bb35px\u00bb text_line_height=\u00bb1em\u00bb text_orientation_tablet=\u00bb\u00bb text_orientation_phone=\u00bbcenter\u00bb text_orientation_last_edited=\u00bbon|phone\u00bb global_colors_info=\u00bb{}\u00bb]<\/p>\n<h2><span>Documento soporte en adquisiciones con no obligados a facturar<\/span><\/h2>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=\u00bb1&#8243; admin_label=\u00bbSection\u00bb _builder_version=\u00bb4.16&#8243; _module_preset=\u00bbdefault\u00bb background_color=\u00bb#f6f7f9&#8243; custom_padding=\u00bb5px||32px|||\u00bb da_disable_devices=\u00bboff|off|off\u00bb locked=\u00bboff\u00bb global_colors_info=\u00bb{}\u00bb da_is_popup=\u00bboff\u00bb da_exit_intent=\u00bboff\u00bb da_has_close=\u00bbon\u00bb da_alt_close=\u00bboff\u00bb da_dark_close=\u00bboff\u00bb da_not_modal=\u00bbon\u00bb da_is_singular=\u00bboff\u00bb da_with_loader=\u00bboff\u00bb da_has_shadow=\u00bbon\u00bb][et_pb_row column_structure=\u00bb3_5,2_5&#8243; disabled_on=\u00bbon|off|off\u00bb _builder_version=\u00bb4.17.0&#8243; _module_preset=\u00bbdefault\u00bb saved_tabs=\u00bball\u00bb global_colors_info=\u00bb{}\u00bb][et_pb_column type=\u00bb3_5&#8243; _builder_version=\u00bb4.16&#8243; _module_preset=\u00bbdefault\u00bb global_colors_info=\u00bb{}\u00bb][dipl_breadcrumb breadcrumb_layout=\u00bblayout2&#8243; link_target=\u00bbon\u00bb separator_text=\u00bb\/\u00bb separator_size=\u00bb14px\u00bb separator_color=\u00bb#000000&#8243; use_home_link_custom_text=\u00bbon\u00bb home_link_text=\u00bbInicio\u00bb use_home_link_icon=\u00bbon\u00bb home_link_icon=\u00bb&#x23;||divi||400&#8243; home_link_icon_color=\u00bb#41d78c\u00bb _builder_version=\u00bb4.17.1&#8243; _module_preset=\u00bbdefault\u00bb global_text_settings_font_size=\u00bb12px\u00bb text_font=\u00bbUbuntu||||||||\u00bb text_text_color=\u00bb#262944&#8243; link_font=\u00bbUbuntu|500|||||||\u00bb global_colors_info=\u00bb{}\u00bb text_text_color__hover_enabled=\u00bbon|desktop\u00bb text_text_color__hover=\u00bb#00b4dc\u00bb][\/dipl_breadcrumb][\/et_pb_column][et_pb_column type=\u00bb2_5&#8243; _builder_version=\u00bb4.16&#8243; _module_preset=\u00bbdefault\u00bb global_colors_info=\u00bb{}\u00bb][dipl_ajax_search search_placeholder=\u00bbBuscar por palabra clave\u00bb number_of_results=\u00bb-1&#8243; orderby=\u00bbpost_title\u00bb order=\u00bbASC\u00bb no_result_text=\u00bbNo encontramos resultados a tu b\u00fasqueda\u00bb include_post_types=\u00bbpage\u00bb url_new_window=\u00bbon\u00bb search_icon_color=\u00bb#41d78c\u00bb loader_size=\u00bb12px\u00bb loader_color=\u00bb#41d78c\u00bb _builder_version=\u00bb4.17.0&#8243; _module_preset=\u00bbdefault\u00bb search_result_item_title_font=\u00bbWork Sans|700|||||||\u00bb search_result_item_excerpt_font=\u00bbUbuntu||||||||\u00bb search_result_item_excerpt_font_size=\u00bb12px\u00bb form_field_font=\u00bbUbuntu||||||||\u00bb form_field_font_size=\u00bb12px\u00bb width=\u00bb80%\u00bb module_alignment=\u00bbright\u00bb border_radii_form_field=\u00bbon|6px|6px|6px|6px\u00bb border_width_all_form_field=\u00bb0px\u00bb global_colors_info=\u00bb{}\u00bb][\/dipl_ajax_search][\/et_pb_column][\/et_pb_row][et_pb_row _builder_version=\u00bb4.16&#8243; _module_preset=\u00bbdefault\u00bb global_colors_info=\u00bb{}\u00bb][et_pb_column type=\u00bb4_4&#8243; _builder_version=\u00bb4.16&#8243; _module_preset=\u00bbdefault\u00bb global_colors_info=\u00bb{}\u00bb][et_pb_text _builder_version=\u00bb4.18.0&#8243; _module_preset=\u00bbdefault\u00bb text_font=\u00bbWork Sans|700|||||||\u00bb text_text_color=\u00bb#2b323d\u00bb text_font_size=\u00bb20px\u00bb text_orientation=\u00bbcenter\u00bb global_colors_info=\u00bb{}\u00bb]<\/p>\n<h3><strong>\u00bfQu\u00e9 es el documento soporte con no obligados<br \/>a expedir factura de venta y\/o documento equivalente?<\/strong><\/h3>\n<p>[\/et_pb_text][et_pb_divider color=\u00bb#41d78c\u00bb divider_weight=\u00bb4px\u00bb _builder_version=\u00bb4.18.0&#8243; _module_preset=\u00bbdefault\u00bb width=\u00bb56%\u00bb module_alignment=\u00bbcenter\u00bb custom_margin=\u00bb-23px||10px||false|false\u00bb global_colors_info=\u00bb{}\u00bb][\/et_pb_divider][et_pb_text _builder_version=\u00bb4.18.1&#8243; _module_preset=\u00bbdefault\u00bb text_font=\u00bbUbuntu||||||||\u00bb text_text_color=\u00bb#2b323d\u00bb link_font=\u00bb||||on||||\u00bb link_text_color=\u00bb#00b4dc\u00bb global_colors_info=\u00bb{}\u00bb]<\/p>\n<p><span>Es el documento que soporta la compra de un bien o la prestaci\u00f3n de un servicio cuando el proveedor es un sujeto no obligado a expedir factura electr\u00f3nica.<\/span><\/p>\n<p><span>El comprador debe realizar este documento para soportar la transacci\u00f3n que da lugar a costos, deducciones o impuestos descontables, por medio de un documento con numeraci\u00f3n autorizada por la DIAN.<\/span><\/p>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][et_pb_row column_structure=\u00bb1_2,1_2&#8243; _builder_version=\u00bb4.18.1&#8243; _module_preset=\u00bbdefault\u00bb global_colors_info=\u00bb{}\u00bb][et_pb_column type=\u00bb1_2&#8243; _builder_version=\u00bb4.18.1&#8243; _module_preset=\u00bbdefault\u00bb global_colors_info=\u00bb{}\u00bb][et_pb_blurb title=\u00bbConoce m\u00e1s de este documento\u00bb image=\u00bbhttp:\/\/micrositios.dian.gov.co\/sistema-de-facturacion-electronica\/wp-content\/uploads\/sites\/13\/2022\/09\/sfeverificacion-facturador.png\u00bb icon_placement=\u00bbleft\u00bb image_icon_width=\u00bb200%\u00bb content_max_width=\u00bb1100px\u00bb _builder_version=\u00bb4.18.1&#8243; _module_preset=\u00bbdefault\u00bb header_font=\u00bbWork Sans|600|||||||\u00bb header_text_color=\u00bb#262944&#8243; 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 width=\u00bb100%\u00bb module_alignment=\u00bbleft\u00bb custom_margin=\u00bb|-258px||||\u00bb custom_padding=\u00bb16px|17px|9px|17px|false|true\u00bb link_option_url_new_window=\u00bbon\u00bb box_shadow_style=\u00bbpreset1&#8243; box_shadow_vertical=\u00bb0px\u00bb box_shadow_blur=\u00bb0px\u00bb locked=\u00bboff\u00bb global_colors_info=\u00bb{}\u00bb box_shadow_blur__hover=\u00bb20px\u00bb box_shadow_blur__hover_enabled=\u00bbon|hover\u00bb]<\/p>\n<p>Descarga el Abec\u00e9 <a href=\"https:\/\/www.dian.gov.co\/impuestos\/Documents\/Documento_soporte_en_adquisiciones_efectuadas.pdf\" target=\"_blank\" rel=\"noopener\">aqu\u00ed<\/a>.<\/p>\n<p>[\/et_pb_blurb][\/et_pb_column][et_pb_column type=\u00bb1_2&#8243; _builder_version=\u00bb4.18.1&#8243; _module_preset=\u00bbdefault\u00bb global_colors_info=\u00bb{}\u00bb][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=\u00bb1&#8243; admin_label=\u00bbSection\u00bb _builder_version=\u00bb4.17.1&#8243; _module_preset=\u00bbdefault\u00bb da_disable_devices=\u00bboff|off|off\u00bb global_colors_info=\u00bb{}\u00bb da_is_popup=\u00bboff\u00bb da_exit_intent=\u00bboff\u00bb da_has_close=\u00bbon\u00bb da_alt_close=\u00bboff\u00bb da_dark_close=\u00bboff\u00bb da_not_modal=\u00bbon\u00bb da_is_singular=\u00bboff\u00bb da_with_loader=\u00bboff\u00bb da_has_shadow=\u00bbon\u00bb][et_pb_row column_structure=\u00bb1_2,1_2&#8243; _builder_version=\u00bb4.17.1&#8243; _module_preset=\u00bbdefault\u00bb global_colors_info=\u00bb{}\u00bb][et_pb_column type=\u00bb1_2&#8243; _builder_version=\u00bb4.17.1&#8243; _module_preset=\u00bbdefault\u00bb global_colors_info=\u00bb{}\u00bb][et_pb_text _builder_version=\u00bb4.18.0&#8243; _module_preset=\u00bbdefault\u00bb text_font=\u00bbWork Sans|700|||||||\u00bb text_text_color=\u00bb#2b323d\u00bb text_font_size=\u00bb20px\u00bb text_orientation=\u00bbcenter\u00bb global_colors_info=\u00bb{}\u00bb]<\/p>\n<h3 style=\"text-align: left;\"><strong>\u00bfCu\u00e1les son los beneficios de utilizar<br \/>este documento soporte?<\/strong><\/h3>\n<p>[\/et_pb_text][et_pb_divider color=\u00bb#41d78c\u00bb divider_weight=\u00bb4px\u00bb _builder_version=\u00bb4.18.0&#8243; _module_preset=\u00bbdefault\u00bb width=\u00bb79%\u00bb module_alignment=\u00bbleft\u00bb custom_margin=\u00bb-23px||10px||false|false\u00bb global_colors_info=\u00bb{}\u00bb][\/et_pb_divider][dsm_icon_list _builder_version=\u00bb4.17.3&#8243; _module_preset=\u00bbdefault\u00bb custom_margin=\u00bb||3px|||\u00bb global_colors_info=\u00bb{}\u00bb][dsm_icon_list_child text=\u00bbUsar el costo o la deducci\u00f3n en la declaraci\u00f3n de renta.\u00bb use_icon=\u00bboff\u00bb image=\u00bbhttp:\/\/micrositios.dian.gov.co\/sistema-de-facturacion-electronica\/wp-content\/uploads\/sites\/13\/2022\/09\/Grupo-6481.png\u00bb _builder_version=\u00bb4.17.3&#8243; _module_preset=\u00bbdefault\u00bb text_font=\u00bbUbuntu||||||||\u00bb text_text_color=\u00bb#2b323d\u00bb text_font_size=\u00bb12px\u00bb global_colors_info=\u00bb{}\u00bb][\/dsm_icon_list_child][dsm_icon_list_child text=\u00bbDesmaterializaci\u00f3n de los comprobantes fiscales.\u00bb use_icon=\u00bboff\u00bb image=\u00bbhttp:\/\/micrositios.dian.gov.co\/sistema-de-facturacion-electronica\/wp-content\/uploads\/sites\/13\/2022\/09\/Grupo-6482.png\u00bb _builder_version=\u00bb4.17.3&#8243; _module_preset=\u00bbdefault\u00bb text_font=\u00bbUbuntu||||||||\u00bb text_text_color=\u00bb#2b323d\u00bb text_font_size=\u00bb12px\u00bb custom_margin=\u00bb15px||||false|false\u00bb global_colors_info=\u00bb{}\u00bb][\/dsm_icon_list_child][dsm_icon_list_child text=\u00bbMantener actualizada la informaci\u00f3n de sus costos, deducciones e impuestos descontables reportados a la DIAN.\u00bb use_icon=\u00bboff\u00bb image=\u00bbhttp:\/\/micrositios.dian.gov.co\/sistema-de-facturacion-electronica\/wp-content\/uploads\/sites\/13\/2022\/09\/Grupo-6483.png\u00bb _builder_version=\u00bb4.17.3&#8243; _module_preset=\u00bbdefault\u00bb text_font=\u00bbUbuntu||||||||\u00bb text_text_color=\u00bb#2b323d\u00bb text_font_size=\u00bb12px\u00bb custom_margin=\u00bb15px||||false|false\u00bb global_colors_info=\u00bb{}\u00bb][\/dsm_icon_list_child][dsm_icon_list_child text=\u00bbAcceder a nuevos servicios electr\u00f3nicos: devoluciones autom\u00e1ticas y declaraciones sugeridas.\u00bb use_icon=\u00bboff\u00bb image=\u00bbhttp:\/\/micrositios.dian.gov.co\/sistema-de-facturacion-electronica\/wp-content\/uploads\/sites\/13\/2022\/09\/Grupo-6667.png\u00bb _builder_version=\u00bb4.17.3&#8243; _module_preset=\u00bbdefault\u00bb text_font=\u00bbUbuntu||||||||\u00bb text_text_color=\u00bb#2b323d\u00bb text_font_size=\u00bb12px\u00bb custom_margin=\u00bb15px||||false|false\u00bb global_colors_info=\u00bb{}\u00bb][\/dsm_icon_list_child][\/dsm_icon_list][\/et_pb_column][et_pb_column type=\u00bb1_2&#8243; _builder_version=\u00bb4.17.1&#8243; _module_preset=\u00bbdefault\u00bb global_colors_info=\u00bb{}\u00bb][et_pb_image src=\u00bbhttp:\/\/micrositios.dian.gov.co\/sistema-de-facturacion-electronica\/wp-content\/uploads\/sites\/13\/2022\/10\/26-721&#215;392-Beneficios-Soporte-de-NE.png\u00bb title_text=\u00bbBeneficios Soporte de NE\u00bb _builder_version=\u00bb4.18.0&#8243; _module_preset=\u00bbdefault\u00bb global_colors_info=\u00bb{}\u00bb][\/et_pb_image][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=\u00bb1&#8243; admin_label=\u00bbSection\u00bb _builder_version=\u00bb4.17.1&#8243; _module_preset=\u00bbdefault\u00bb background_color=\u00bb#f6f7f9&#8243; da_disable_devices=\u00bboff|off|off\u00bb global_colors_info=\u00bb{}\u00bb da_is_popup=\u00bboff\u00bb da_exit_intent=\u00bboff\u00bb da_has_close=\u00bbon\u00bb da_alt_close=\u00bboff\u00bb da_dark_close=\u00bboff\u00bb da_not_modal=\u00bbon\u00bb da_is_singular=\u00bboff\u00bb da_with_loader=\u00bboff\u00bb da_has_shadow=\u00bbon\u00bb][et_pb_row _builder_version=\u00bb4.16&#8243; _module_preset=\u00bbdefault\u00bb global_colors_info=\u00bb{}\u00bb][et_pb_column type=\u00bb4_4&#8243; _builder_version=\u00bb4.16&#8243; _module_preset=\u00bbdefault\u00bb global_colors_info=\u00bb{}\u00bb][et_pb_text _builder_version=\u00bb4.18.0&#8243; _module_preset=\u00bbdefault\u00bb text_font=\u00bbWork Sans|700|||||||\u00bb text_text_color=\u00bb#2b323d\u00bb text_font_size=\u00bb20px\u00bb text_orientation=\u00bbcenter\u00bb global_colors_info=\u00bb{}\u00bb]<\/p>\n<h3><strong>Accesos Directos<\/strong><\/h3>\n<p>[\/et_pb_text][et_pb_divider color=\u00bb#41d78c\u00bb divider_weight=\u00bb4px\u00bb _builder_version=\u00bb4.18.0&#8243; _module_preset=\u00bbdefault\u00bb width=\u00bb17%\u00bb module_alignment=\u00bbcenter\u00bb custom_margin=\u00bb-23px||10px||false|false\u00bb global_colors_info=\u00bb{}\u00bb][\/et_pb_divider][et_pb_text _builder_version=\u00bb4.17.1&#8243; _module_preset=\u00bbdefault\u00bb text_font=\u00bbUbuntu||||||||\u00bb text_text_color=\u00bb#2b323d\u00bb link_font=\u00bb||||on||||\u00bb link_text_color=\u00bb#00b4dc\u00bb global_colors_info=\u00bb{}\u00bb]<\/p>\n<p style=\"text-align: center;\">Accede a los siguientes servicios de forma f\u00e1cil y r\u00e1pida.<\/p>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][et_pb_row column_structure=\u00bb1_2,1_2&#8243; _builder_version=\u00bb4.17.1&#8243; _module_preset=\u00bbdefault\u00bb custom_margin=\u00bb-5px|auto||auto||\u00bb global_colors_info=\u00bb{}\u00bb][et_pb_column type=\u00bb1_2&#8243; _builder_version=\u00bb4.16&#8243; _module_preset=\u00bbdefault\u00bb global_colors_info=\u00bb{}\u00bb][et_pb_blurb title=\u00bbLo que deber\u00edas saber del documento soporte en adquisiciones con no obligados a facturar\u00bb url=\u00bbhttps:\/\/micrositios.dian.gov.co\/sistema-de-facturacion-electronica\/lo-que-deberias-saber-soporte-adquisiciones-no-obligados\/\u00bb url_new_window=\u00bbon\u00bb image=\u00bbhttp:\/\/micrositios.dian.gov.co\/sistema-de-facturacion-electronica\/wp-content\/uploads\/sites\/13\/2022\/09\/ver-audiencia.png\u00bb icon_placement=\u00bbleft\u00bb image_icon_width=\u00bb200%\u00bb _builder_version=\u00bb4.18.1&#8243; _module_preset=\u00bbdefault\u00bb header_font=\u00bbWork Sans|600|||||||\u00bb header_text_color=\u00bb#262944&#8243; header_font_size=\u00bb13px\u00bb body_font=\u00bbUbuntu||||||||\u00bb body_font_size=\u00bb12px\u00bb body_line_height=\u00bb1em\u00bb background_color=\u00bb#FFFFFF\u00bb custom_padding=\u00bb16px|17px|9px|17px|false|true\u00bb box_shadow_style=\u00bbpreset1&#8243; 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][\/et_pb_blurb][et_pb_blurb title=\u00bbMarco normativo del documento soporte en adquisiciones con no obligados a facturar\u00bb 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