DIAN Changes Its Position on the Supporting Document (DSNO): Relief for Costs and Deductions
The DIAN, through Ruling 0158 of January 26, 2026, expressly amended its interpretation regarding the Supporting Document for purchases from parties not required to issue invoices (DSNO), introducing a more favorable criterion for taxpayers. What was the previous position? Until this ruling, the DIAN held that if the DSNO was not generated and transmitted within […]