In the digital age, the use of invoices and electronic equivalent documents has become mandatory in the business field. However, this technological advance has also opened the door to new challenges.
To date, they have not yet issued the technical annexes so that electronic providers can carry out the development for this sector, even the latest version of technical annexes does not contain anything for games and is the last one enabled on the Dian page.
On the other hand, Decree 358 of March 5, 2020, issued by the Ministry of Finance and Public Credit, contemplated at that time that for all equivalent documents for games of chance and luck, which are a special case, because the operators report to other Public entities the reality of their operations, which will be taken into account as an electronic equivalent document.
The above meant at that time and until now, that the reports made online and in real time to the supervisory and surveillance entities, especially Coljuegos and the National Council of Games of Luck and Chance, will be accepted as electronic equivalent documents to the invoice in each of the gaming operations, for which the Dian will coordinate with the respective entities the transmission of the equivalent document.
The conclusion of this compendium of modifications is that without technical annexes that indicate how the process of transmission of the equivalent electronic document for localized games is, we would not be in breach of the Resolution and in addition to this, we are protected by Decree 358 of March 5, 2020 issued by the Ministry of Finance and Public Credit and the paragraph of Article 20 of Resolution 165 of 2023 issued by the Dian.
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