{"id":3368,"date":"2026-02-04T12:48:21","date_gmt":"2026-02-04T17:48:21","guid":{"rendered":"https:\/\/nichomarketing.com\/accounnt\/?p=3368"},"modified":"2026-09-22T20:57:43","modified_gmt":"2026-09-23T01:57:43","slug":"dian-changes-its-position-on-the-supporting-document-dsno-relief-for-costs-and-deductions","status":"publish","type":"post","link":"https:\/\/hubaccountants.com.co\/en\/dian-changes-its-position-on-the-supporting-document-dsno-relief-for-costs-and-deductions\/","title":{"rendered":"DIAN Changes Its Position on the Supporting Document (DSNO): Relief for Costs and Deductions"},"content":{"rendered":"

The DIAN<\/strong>, through Ruling 0158 of January 26, 2026<\/strong>, expressly amended its interpretation regarding the Supporting Document for purchases from parties not required to issue invoices (DSNO)<\/strong>, introducing a more favorable criterion for taxpayers.<\/p>\n

What was the previous position?<\/h3>\n

Until this ruling, the DIAN held that if the DSNO was not generated and transmitted within the same taxable year<\/strong> in which the transaction took place, the cost or deduction could be rejected for tax purposes<\/strong>, even if the expense had actually occurred during that period.<\/p>\n

This interpretation frequently created contingencies, especially for transactions carried out at year-end, where the supporting document was generated in the following period for operational or commercial reasons.<\/p>\n

What changes with Ruling 0158 of 2026?<\/h3>\n

With this new ruling, the DIAN reconsiders its position<\/strong> and clarifies that:<\/p>\n

\n

Costs and deductions may be accepted in the year in which the transaction occurred<\/strong>, even if the DSNO is generated the following year, provided it can be shown that the expense was genuine and actually took place during that period.<\/strong><\/p>\n<\/blockquote>\n

To reach this conclusion, the DIAN acknowledges that the DSNO serves an evidentiary function equivalent<\/strong> to that of a sales invoice or equivalent document, and that paragraph 2 of Article 771-2 of the Tax Code<\/strong> also applies to this type of document.<\/p>\n

Basis for the change<\/h3>\n

The agency bases its new interpretation on:<\/p>\n