{"id":13729,"date":"2022-01-09T10:19:47","date_gmt":"2022-01-09T15:19:47","guid":{"rendered":"https:\/\/contadoreshoy.com\/?p=13729"},"modified":"2022-01-09T10:19:52","modified_gmt":"2022-01-09T15:19:52","slug":"resolucion-167-diciembre-30-de-2021-dian-fecha-de-implementacion-para-el-documento-soporte-para-no-obligados-a-expedir-factura-de-venta-y-o-documento-equivalente","status":"publish","type":"post","link":"https:\/\/contadoreshoy.com\/?p=13729","title":{"rendered":"Resoluci\u00f3n 167 diciembre 30 de 2021 DIAN Fecha de implementaci\u00f3n para el documento soporte para no obligados a expedir factura de venta y\/o documento equivalente."},"content":{"rendered":"\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-13730 size-full\" src=\"https:\/\/contadoreshoy.com\/wp-content\/uploads\/2022\/01\/Com_2022-1110x380-CW001.jpg\" alt=\"\" width=\"1110\" height=\"380\" srcset=\"https:\/\/contadoreshoy.com\/wp-content\/uploads\/2022\/01\/Com_2022-1110x380-CW001.jpg 1110w, https:\/\/contadoreshoy.com\/wp-content\/uploads\/2022\/01\/Com_2022-1110x380-CW001-600x205.jpg 600w, https:\/\/contadoreshoy.com\/wp-content\/uploads\/2022\/01\/Com_2022-1110x380-CW001-768x263.jpg 768w\" sizes=\"auto, (max-width: 1110px) 100vw, 1110px\" \/><\/p>\n<p style=\"text-align: justify;\"><strong>La Direcci\u00f3n de Impuestos y Aduanas Nacionales &#8211; DIAN a trav\u00e9s de la&nbsp;<a href=\"https:\/\/www.dian.gov.co\/normatividad\/Normatividad\/Resoluci%c3%b3n%20000167%20de%2030-12-2021.pdf\" target=\"_blank\" rel=\"noopener\">Resoluci\u00f3n No. 0167 del 30 de diciembre de 2021<\/a>, modific\u00f3 el plazo para generar y transmitir el documento soporte de adquisiciones con no obligados.&nbsp;<\/strong><\/p>\n<p style=\"text-align: justify;\"><strong>El documento soporte en adquisiciones con no obligados, relaciona 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 de venta; de esta forma, el comprador genera dicho documento para soportar los costos, deducciones o impuestos descontables.&nbsp;<\/strong><\/p>\n<p style=\"text-align: justify;\"><strong>La Resoluci\u00f3n 063 del 30 de Julio de 2021, estableci\u00f3 que el documento soporte para no obligados entrar\u00eda en operaci\u00f3n el 31 de enero de 2022, sin embargo la DIAN, para apoyar a los empresarios y mipymes en la implementaci\u00f3n, ha expedido la&nbsp;<a href=\"https:\/\/www.dian.gov.co\/normatividad\/Normatividad\/Resoluci%c3%b3n%20000167%20de%2030-12-2021.pdf\" target=\"_blank\" rel=\"noopener\">Resoluci\u00f3n No. 0167 del 30 de diciembre de 2021<\/a>, por medio de la cual se define como nueva fecha de implementaci\u00f3n de dicho documento, el&nbsp;2 de mayo de 2022. La resoluci\u00f3n incluye el anexo t\u00e9cnico para la generaci\u00f3n y transmisi\u00f3n del documento.&nbsp;&nbsp;<\/strong><\/p>\n<p style=\"text-align: justify;\"><strong><a href=\"https:\/\/www.dian.gov.co\/normatividad\/Normatividad\/Resoluci%c3%b3n%20000167%20de%2030-12-2021.pdf\" target=\"_blank\" rel=\"noopener\">Para descargar Resoluci\u00f3n 167 de diciembre 30 de 2021, dar clic en este enlace.<\/a><\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":13730,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"ngg_post_thumbnail":0,"footnotes":"","_links_to":"","_links_to_target":""},"categories":[454,458,1],"tags":[],"class_list":["post-13729","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-sin-categoria","category-ultimas","category-uncategorized"],"aioseo_notices":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.7 - 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