{"id":3181,"date":"2025-03-27T09:34:22","date_gmt":"2025-03-27T14:34:22","guid":{"rendered":"https:\/\/incp.org.co\/agendatributariaincp\/?p=3181"},"modified":"2026-02-18T15:36:00","modified_gmt":"2026-02-18T20:36:00","slug":"dian-aclara-sanciones-por-incumplimientos-en-el-sistema-de-facturacion-electronica","status":"publish","type":"post","link":"https:\/\/incp.org.co\/agendatributariaincp\/noticias\/2025\/03\/dian-aclara-sanciones-por-incumplimientos-en-el-sistema-de-facturacion-electronica\/","title":{"rendered":"DIAN aclara sanciones por incumplimientos en el sistema de facturaci\u00f3n electr\u00f3nica"},"content":{"rendered":"\n<link href=\"https:\/\/cdnjs.cloudflare.com\/ajax\/libs\/font-awesome\/6.0.0-beta3\/css\/all.min.css\" rel=\"stylesheet\">\n<style> \n.container{\n  height: 200px;\n  position: relative;\n  border: 0px solid green;\n}\n\n.center{\n  margin: 0;\n  position: absolute;\n  top: 50%;\n  left: 50%;\n  -ms-transform: translate(-50%, -50%);\n  transform: translate(-50%, -50%);\n}\n.button {\n  background-color: #04AA6D;\n  border: none;\n  color: #04AA6D;;\n  padding: 16px 32px;\n  text-align: center;\n  text-decoration: none;\n  display: inline-block;\n  font-size: 16px;\n  margin: 4px 2px;\n  transition-duration: 0.4s;\n  cursor: pointer;\nborder-radius: 25px;\n}\n.button1 {\n  background-color: #04AA6D;\n  color: black; \n  border: 2px solid #04AA6D;\n}\n.button1:hover {\n  background-color: #04AA6D;;\n  color: white;\n}\n<\/style>\n<div class=\"container\">\n  <div class=\"center\">\n<a href=\"https:\/\/whatsapp.com\/channel\/0029Va8neTFCcW4h5pCJrM00\" target=\"_blank\" class=\"button button1\" rel=\"noopener\"> <i class=\"fa-brands fa-whatsapp\"><\/i>&nbsp;&nbsp;&nbsp;\u00danete a nuestro nuestro canal de whatsapp<\/a>\n <\/div>\n<\/div>\n\n\n\n\n<p style=\"text-align:justify\">La Direcci\u00f3n de Impuestos y Aduanas Nacionales (DIAN) public\u00f3 el Concepto No. 139 de 2025 en el que absolvi\u00f3 consultas sobre el r\u00e9gimen sancionatorio del sistema de facturaci\u00f3n electr\u00f3nica.<\/p>\n\n\n\n<p style=\"text-align:justify\">La administraci\u00f3n tributaria aclar\u00f3 que la sanci\u00f3n por expedir documentos del sistema de facturaci\u00f3n sin cumplir los requisitos establecidos no se limita \u00fanicamente a su representaci\u00f3n gr\u00e1fica, pues es necesario un an\u00e1lisis integral de los hechos para determinar si estos encajan en la conducta sancionable de \u00abexpedir sin los requisitos establecidos\u00bb conforme al r\u00e9gimen aplicable.<\/p>\n\n\n\n<p style=\"text-align:justify\">Sobre la omisi\u00f3n de requisitos en la factura electr\u00f3nica, la entidad precis\u00f3 que el operador jur\u00eddico debe evaluar el tipo de requisito omitido. Si se trata de una indebida transmisi\u00f3n, aplicar\u00e1 la sanci\u00f3n dispuesta en el art\u00edculo 616-1 del Estatuto Tributario (ET). En caso contrario, ser\u00e1 necesario determinar si hay una sanci\u00f3n espec\u00edfica o si corresponde aplicar la sanci\u00f3n subsidiaria del mismo art\u00edculo, dependiendo de la conducta identificada.<\/p>\n\n\n\n<p>Para m\u00e1s informaci\u00f3n, consulte el documento adjunto.<\/p>\n\n\n\n<p>Ver: <a href=\"https:\/\/incp.org.co\/agendatributariaincp\/wp-content\/uploads\/2025\/03\/Concepto-No.-139-de-2025-\u2013-DIAN.pdf\">Concepto No. 139 de 2025 \u2013 DIAN<\/a><\/p>\n\n\n\n<p><strong>Redacci\u00f3n INCP<\/strong><\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n","protected":false},"excerpt":{"rendered":"<p>&nbsp;&nbsp;&nbsp;\u00danete a nuestro nuestro canal de whatsapp La Direcci\u00f3n de Impuestos y Aduanas Nacionales (DIAN) public\u00f3 el Concepto No. 139 de 2025 en el que absolvi\u00f3 consultas sobre el r\u00e9gimen sancionatorio del sistema de facturaci\u00f3n electr\u00f3nica. La administraci\u00f3n tributaria aclar\u00f3 que la sanci\u00f3n por expedir documentos del sistema de facturaci\u00f3n sin cumplir los requisitos establecidos&hellip; <br \/> <a class=\"read-more\" href=\"https:\/\/incp.org.co\/agendatributariaincp\/noticias\/2025\/03\/dian-aclara-sanciones-por-incumplimientos-en-el-sistema-de-facturacion-electronica\/\">Read more<\/a><\/p>\n","protected":false},"author":27935,"featured_media":3183,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[],"class_list":["post-3181","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticias"],"_links":{"self":[{"href":"https:\/\/incp.org.co\/agendatributariaincp\/wp-json\/wp\/v2\/posts\/3181","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/incp.org.co\/agendatributariaincp\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/incp.org.co\/agendatributariaincp\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/incp.org.co\/agendatributariaincp\/wp-json\/wp\/v2\/users\/27935"}],"replies":[{"embeddable":true,"href":"https:\/\/incp.org.co\/agendatributariaincp\/wp-json\/wp\/v2\/comments?post=3181"}],"version-history":[{"count":1,"href":"https:\/\/incp.org.co\/agendatributariaincp\/wp-json\/wp\/v2\/posts\/3181\/revisions"}],"predecessor-version":[{"id":3184,"href":"https:\/\/incp.org.co\/agendatributariaincp\/wp-json\/wp\/v2\/posts\/3181\/revisions\/3184"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/incp.org.co\/agendatributariaincp\/wp-json\/wp\/v2\/media\/3183"}],"wp:attachment":[{"href":"https:\/\/incp.org.co\/agendatributariaincp\/wp-json\/wp\/v2\/media?parent=3181"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/incp.org.co\/agendatributariaincp\/wp-json\/wp\/v2\/categories?post=3181"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/incp.org.co\/agendatributariaincp\/wp-json\/wp\/v2\/tags?post=3181"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}