DIAN REVENUE RULING
Invoicing in mandate agreements
DIAN Revenue Ruling No. 3677 of 2016
For the principal of the mandate agreement to be able to support costs, expenses and deductible taxes, arising from the values invoiced by third parties to the mandatary, Section 3 of Decree 1514, 1998, provides that the mandatary should issue a certification to the principal, which must be signed by a public accountant or tax auditor.
The Colombian Tax Authority – DIAN upheld that, for purposes of supporting the income for services rendered or goods sold by the mandatary, the amounts invoiced by the agent on behalf of the principal are sufficient proof.