Equivalent Documents, do not confuse them…!
Many confuse the equivalent documents with the supporting documents for not obligated to invoice, but they are completely different. The latter are created when you purchase services or tangibles, to justify that purchase for the DIAN, but the electronic equivalent document is the one that you register when issues a pos ticket or a ticket or a document that does not have security title properties, but in its context has a value in a transaction; Therefore, the DIAN requires that you register it to justify those sales in your fiscal and accounting cycles.
Let's first see how the DIAN defines them, and what types it identifies.
Electronic Equivalent Document
If the DIAN implements equivalent electronic documents, a number will be issued and those who choose to publish documents in accordance with article 15 of the Decree 000165 of 2023 These documents will be replaced by:
- Depending on the nature of the transaction to be supported. The equivalent electronic document is for the seller to deduct tax for the amount of payments and deductions for sales tax, income tax and complementary taxes.
Now, the regulatory basis that supports this electronic document can be found:
On the other hand, you can consult the complete implementation schedule by clicking here.
Types of Equivalent Documents
1. Electronic equivalent document ticket for cash register machine with POS system
2. Movie admission ticket.
3. Passenger transport ticket.
4. Extract
5. Document in localized games.
6. Ballot, fraction or form in games of luck and chance other than localized games.
7. Document issued for the collection of tolls
8. Proof of transaction settlement issued by the Stock Exchange.
9. Document of operations of the agricultural and other commodities exchange.
10. Document issued for home public services.
11. Entry ticket to public performances of the performing arts, and other public shows.
EN 
ES