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DIAN REVENUE RULING

Two different invoices may not have the same number

DIAN clarifies that invoices must comply, in all cases, with the requirement of consecutive numbering

  

Through its Revenue Ruling No. 014922 of June 14th 2016, the Colombian Tax Authority- DIAN- refers to the conditions that are to be met by sales invoices in various scenarios.

Firstly, DIAN considers that it is not feasible to issue several original invoices, with the same numbers, to be given to the different members in a joint venture agreement. DIAN also points out that it is not possible to issue sales invoices with a consecutive number equal to the preform invoice, containing different values and descriptions to those indicated in the preform. Also, it is not feasible to use the same invoice number for two totally different clients. Finally, DIAN determines that it is not possible to issue a commercial invoice several years later with different content and value to the initial invoice generated years earlier, but with the same number.