In 2023, the Dian imposed 355 closure sanctions on commercial establishments across the country, due to irregularities or non-compliance with the billing process.
The entity explained that of the total, approximately 25% of the sanctions were carried out in Bogotá, particularly in various commercial sectors and in shopping centers.
“It was found that some establishments showed systematic irregularities in the invoicing process, while others, required by law, did not issue electronic invoices (…) On the other hand, the DIAN emphasizes that more and more companies are adhering to the issuance of the electronic invoice” .
In this sense, Dian explained that according to the Tax Statute, the commercial establishment that does not meet the billing requirements can benefit from the payment of a fine to avoid the three-day closure. Depending on the criminal offense, the fine is imposed on the taxpayer’s gross operating income in the month preceding the visit that gave rise to the trial.
In this sense, two supermarket chains were recently temporarily closed. On December 26, the Éxito warehouse in the Unicentro shopping center, north of Bogotá, was closed by Dian for failing to fulfill obligations related to electronic invoicing.
“While we abide by the Dian’s decision regarding an alleged breach of one of the obligations defined by the new electronic invoicing procedures, we do not share it. We believe that the company has not suffered the alleged irregularities that provided by the entity, while Éxito has always had and has the necessary mechanisms to provide the graphic representation of the electronic invoice within its establishments, as required by the procedures, without prejudice to the sending it makes to Dian and the emails who are registered customers by it for this purpose,” Almacenes Éxito noted at the time.
Now, Tuesday, January 2, the Olímpica supermarket in the Portal 80 shopping center was also sanctioned with closure until January 4, 2024, as confirmed by the warehouse.
“The procedure developed by Dian corresponds to due diligence related to the company’s apparent non-compliance with electronic invoicing procedures, and not to any form of non-payment of tax obligations or any other form of procedure,” he said.
Source: El heraldo
Roy Brown is a renowned economist and author at The Nation View. He has a deep understanding of the global economy and its intricacies. He writes about a wide range of economic topics, including monetary policy, fiscal policy, international trade, and labor markets.
