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OBLIGADOS Y NO OBLIGADOS A FACTURAR ART 616 EN ADELANTE E.T/ DECRETO 1001 DE 1997

Articulo 616 .t!"#r# $cto% tri&ut#rio% %t'( o&li)#*o% # +,*ir $#ctur# -Art. 61 *l E%t#tuto Tri&ut#rio ET!i Lo% r%,o(%#&l% *l r)i2( co23(.ii To*#% l#% ,r%o(#% o (ti*#*% 4u t()#( l# c#li*#* * co2rci#(t% o 4ui(% 5r#(,ro$%io(% li&r#l% o ,r%t( %ricio% i(8r(t% # %t#%.iii ui(% (#5(( &i(% ,ro*ucto * l# #ctii*#* #)r:col# o )#(#*r#.

"#r# $cto% tri&ut#rio% (o %t'( o&li)#*o% # +,*ir $#ctur# -Art. 616;< *l ET!i Lo% (co% cor,or#cio(% =(#(cir#% cor,or#cio(% * #8orro > ii(*# > co2,#?:#% *=(#(ci#2i(to.ii Lo% r%,o(%#&l% *l r)i2( %i2,li=c#*o.iii Lo% co2rci#(t% * ,ro*ucto% +clui*o% %i2,r 4u (o %u,r( lo% to,% %t#&lci*o% ,#r#l r)i2( %i2,li=c#*o.i E2,r%#% 4u ,r%t( %ricio * tr#(%,ort ,3&lico ur(o. ui(% ,r%t( %ricio% ( ?o% ,3&lico%.i "r%o(#% (#tur#l% co( :(culo l#&or#l.ii "r%o(#% 4u %@lo (*( &i(% +clui*o% o ,r%t( %ricio% (o )r##*o% %i2,r 4u (o%u,r( lo% to,% %t#&lci*o% ,#r# l r)i2( %i2,li=c#*o.iii Lo% *i%tri&ui*or% 2i(ori%t#% * co2&u%ti&l% *ri#*o% *l ,tr@lo > )#% (#tur#lco2,ri2i*o ( lo r$r(t # %to% ,ro*ucto%.

Dcrto 1001 * 1997!Artculo 2.No o&li)#*o% # $#ctur#r. Si( ,r5uicio * lo ,ri%to ( l #rt:culo #(trior (o %(cu(tr#( o&li)#*o% # +,*ir $#ctur# ( %u% o,r#cio(%!# Lo% B#(co% l#% Cor,or#cio(% Fi(#(cir#% l#% Cor,or#cio(% * A8orro > ii(*# l#%Co2,#?:#% * Fi(#(ci#2i(to Co2rci#l& L#% Coo,r#ti#% * A8orro > Cr*ito lo% Or)#(i%2o% Coo,r#tio% * )r#*o %u,rior l#%I(%titucio(% Au+ili#r% *l Coo,r#tii%2o l#% Coo,r#ti#% ulti#cti#% I(t)r#l% > lo%Fo(*o% * E2,l#*o% ( rl#ci@( co( l#% o,r#cio(% =(#(cir#% 4u r#lic( t#l% (ti*#*%c Lo% r%,o(%#&l% *l r)i2( %i2,li=c#*o* Lo% *i%tri&ui*or% 2i(ori%t#% * co2&u%ti&l% *ri#*o% *l ,tr@lo > )#% (#tur#lco2,ri2i*o ( lo r$r(t # %to% ,ro*ucto% L#% 2,r%#% 4u ,r%t( l %ricio * tr#(%,ort ,3&lico ur(o o 2tro,olit#(o *,#%#5ro% ( rl#ci@( co( %t#% #ctii*#*%$ ui(% ,r%t( %ricio% * ?o% ,3&lico% ( rl#ci@( co( %t# #ctii*#*) L#% ,r%o(#% (#tur#l% i(cul#*#% ,or u(# rl#ci@( l#&or#l o l)#l > r)l#2(t#ri# ( rl#ci@(co( %t# #ctii*#*8 L#% ,r%o(#% (#tur#l% 4u 3(ic#2(t (*#( +clui*o% *l i2,u%to %o&r l#% (t#% o,r%t( %ricio% (o )r##*o% %i2,r > cu#(*o (o %o&r,#%( lo% to,% * i()r%o% >,#tri2o(io +i)i*o% # lo% r%,o(%#&l% *l r)i2( %i2,li=c#*o.Pargrafo 1.

L#% ,r%o(#% (o o&li)#*#% # +,*ir $#ctur# o *ocu2(to 4ui#l(t %i o,t#(,or +,*irlo% *&r'( 8#crlo cu2,li(*o lo% r4ui%ito% %?#l#*o% ,#r# c#*# *ocu2(to

%)3( l c#%o.

ODALIDADES DE FACTURACIONFACTURA DE "A"ELCuando por error se solicita autorizacin o habilitacin de la numeracin de la facturaen papel, laadministracin de impuestos expedir la resolucin correspondiente con la modalidad de facturacin enpapel, sin poderse utilizar para las facturas por computador; en el caso que el error no sea de la solicitudsino de la resolucin, contra ese acto administrativo procede el recurso de reposicin, el cual deberinterponerse dentro de los diez (10) das si!uientes a su notificacin " ser resuelto dentro del messi!uiente#

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FACTURA "OR CO"UTADORD #cur*o co( l# r%oluci@( 99 * 199 *& (t(*r% 4u % ,u* $#ctur#r %i( t(r%o$t#r #utori#*o

ui(% %t( o&li)#*o% # +,*ir $#ctur# o *ocu2(to 4ui#l(t (o r4uir( #utori#ci@(*l %o$t#r * $#ctur#ci@(.D 2o*o 4u (o 8#> ,ro&l2# %i2,r > cu#(*o l# $#ctur# i2,r%# cu2,l# co( lo% r4ui%ito%* l>.Otr#% r%,u%t#% %o&r l #%u(to!L#% (ti*#*% 4u 2it( *ocu2(to 4ui#l(t # l# $#ctur# 2*i#(t co2,ut#*or r4uir%olicit#r #utori#ci@( *l %o$t#r corr%,o(*i(tui(% %t( o&li)#*o% # +,*ir $#ctur# o *ocu2(to 4ui#l(t (o r4uir( #utori#ci@(*l %o$t#r * $#ctur#ci@(.Cu'l % l# *i$r(ci# (tr l# $#ctur# ,or co2,ut#*or > l# $#ctur# * t#lo(#rio o ,#,l.L# $#ctur# * t#lo(#rio o * ,#,l % #4ull# 4u r3( lo% r4ui%ito% %t#&lci*o% ,or lo%#rt:culo% 617 61 > 61;H *l %t#tuto tri&ut#rio. L# $#ctur# ,or co2,ut#*or #*2'% * lo%r4ui%ito% #(trior2(t %?#l#*o% ,r2it #l %o$t#r #%oci#r l# i*(ti=c#ci@( *l #rt:culo o%ricio # l# t#ri$# *l i2,u%to %o&r l#% (t#%.u % r4uir ,#r# 4u % co(%i*r 4u u(# $#ctur# % +,*i*# ,or co2,ut#*or"#r# 4u % co(%i*r 4u u(# $#ctur# % +,*i*# ,or co2,ut#*or % (c%#rio 4u % utilic%t 2*io > 4u l %o$t#r ,r2it# #%oci#r l# i*(ti=c#ci@( *l #rticulo o %ricio # l# t#ri$# *lIA corr%,o(*i(t ( l# 4u i(tr#ct3( l# ,ro)r#2#ci@( l co(trol > l# 5cuci@( * l#%$u(cio(% i(8r(t% # l#% (t#% ,or cu#(to %i( % cu2,l( l#% +i)(ci#% (or2#ti#% > (o %utili# u( ,ro)r#2# o lo% %u,u%to% #(trior% (o ,u* co(%i*r#r% co2o $#ctur#ci@(+,*i*# ,or co2,ut#*or.Si( 2r)o l# co%# (o % t#( %(cill# %i % 4uir 2itir $#ctur#% lctr@(ic#% ># 4u ( %c#%o l %o$t#r *& t(r crti=c#ci@( ISO 9001! l# $#ctur# ,or co2,ut#*or %t' ( l#$or2# ( 4u % (tr)#*# > #c,t#*# ,u% 2i(tr#% 4u l# $#ctur# lctr@(ic# *& %r +,*i*#

-)(r#*# > (u2r#*# (tr)#*# #c,t#*# > co(%r#*# ,or > ( 2*io% > $or2#to% lctr@(ico% ( %ui(t)ri*#* l# $#ctur# ,or co2,ut#*or % )(r#*# > (tr)#*# *irct#2(t #l #*4uir(t * &i(% o%ricio% ( $or2# $:%ic# ( l loc#l co(%ultorio o %t#&lci2i(to * co2rcio. A%: 2i%2o l#$#ctur# lctr@(ic# *& cu2,lir co( lo% r4ui%ito% > co(t(i*o =%c#l > tc(ico co($or2 co( l Dcrto19 l#% (or2#% 4u 2o*i=4u( o co2,l2(t( %t#

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SISTEA "OSSISTEA "LUSTema: "roc*i2i(toDescriptores: F#ctur#ci@(Fuentes Formales: E%t#tuto Tri&ut#rio #rt:culo% 61 616;1 617 > 6; 709 * 1996.Solicit# % #&%ul#( #l)u(o% i(trro)#(t% %o&r l# $#ctur#ci@( # tr#% * 2'4ui(# r)i%tr#*or# ".O.S.t2#% 4u %r'( #t(*i*o% ( l 2i%2o or*( ( 4u $uro( ,ro,u%to%.S# lo ,ri2ro 2#(i$%t#r 4u * co($or2i*#* co( l #rt:culo 11 *l Dcrto 1 l #rt:culo 10* l# R%oluci@( 161 * #,lic#ci@( * l#% (or2#% tri&ut#ri#% * c#r'ctr(#cio(#l ( t#l %(ti*o % *# r%,u%t# # %u co(%ult#.Co( rl#ci@( # %u% i(4uitu*% % * i($or2#rl 4u * 2#(r# )(r#l l#% R%olucio(% H7 > 709 *1996 > 0 A*u#(#% N#cio(#l% r)ul#( l t2#o&5to * co(%ult#. El #rt:culo 7 * l# R%oluci@( H7 *l

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Lo% r%,o(%#&l% *l r)i2( co23( *l i2,u%to %o&r l#% (t#% ,o*r'( utili#r #l)u(o * lo% %i)ui(t%*%#rrollo% tc(ol@)ico% ( l#% 2'4ui(#% r)i%tr#*or#%!El *(o2i(#*o ,u(to * (t# -".O.S"or #rt:culo co( *,#rt#2(to% -".L.U"or *,#rt#2(to%.1. '4ui(# r)i%tr#*or# co( %i%t2# ".O.S.El %i%t2# ".O.S. % l co(5u(to * K#r*#r > So$t#r 4u i(tr#ct3# ,r2iti(*o l# ,ro)r#2#ci@(co(trol > 5cuci@( * l#% $u(cio(% i(8r(t% #l ,u(to * (t# t#l% co2o 2i%i@( * ti4ut%$#ctur#% co2,ro(t% (ot#% cr*ito (ot#% *&ito ,ro)r#2#ci@( * *,#rt#2(to% c@*i)o% -"LUS)ru,o% $#2ili#r% o %u&$#2ili#%. ,or l# t#ri$# 4u corr%,o(*#.H. '4ui(# r)i%tr#*or# ,or *,#rt#2(to%.E% l# 2'4ui(# 4u #cu2ul# &i(% o %ricio% ,r%t#*o% ,or )ru,o% %)3( l# t#ri$# *l IA 4ucorr%,o(*#."#r')r#$o. E( l#% 2'4ui(#% r)i%tr#*or#% % ,o*r' utili#r (u2r#ci@( co( ,r=5o% #l$#&tico% (u2rico% o#l$#(u2rico%.J -N)rill# $ur# * t+toE( %)u(*o lu)#r % * %?#l#r 4u %i % cu2,l( lo% ,r%u,u%to% tc(ico% %t#&lci*o% ( l#%r%olucio(% cit#*#% +,*i*#% ,or l# Dircci@( * I2,u%to% > A*u#(#% N#cio(#l% % ,o*r' +,*ir l#$#ctur# o *ocu2(to 4ui#l(t # ll#.Co( rl#ci@( #l ,u(to * cu'l % l# *i$r(ci# (tr u( %i%t2# "OS > u( 2icroco2,ut#*or -"C %tD%,#c8o (o % co2,t(t ,#r# *=(ir %t ,u(to ( r#@( # 4u (u%tr# $u(ci@( % l# * #&%olr *2o*o )(r#l l#% co(%ult#% %crit#% 4u % $or2ul( %o&r l# i(tr,rt#ci@( > #,lic#ci@( * l#% (or2#%tri&ut#ri#% * c#r'ctr (#cio(#l. L# $#ctur# ,or co2,ut#*or %t' *=(i*# ,or l #rt:culo 1H *l *crto116 * 1996 (o o&%t#(t ( u(o > otro c#%o l# $#ctur# ,or co2,ut#*or o l *ocu2(to 4ui#l(t+,*i*o ,or 2'4ui(# r)i%tr#*or# "OS % *i$r(ci#( ,or l ti,o * 2'4ui(# 4u lo% +,i* co( lcu2,li2i(to * lo% r4ui%ito% ,ri%to% ,#r# c#*# u(o * lo% *ocu2(to% ( l# l> co2o ( lo%r)l#2(to%.Fi(#l2(t ( cu#(to #l ,u(to * %i % o&li)#ci@( t(r '4ui(# R)i%tr#*or# "OS ,#r# +,*ir*ocu2(to 4ui#l(t o % ,u* 8#cr ( u( 2icroco2,ut#*or %i( 4u %# 2'4ui(# r)i%tr#*or# % l2#(i=%t# 4u l# o&li)#ci@( ,#r# l#% ,r%o(#% o (ti*#*% 4u utilic( l 2c#(i%2o * $#ctur#ci@( ,orco2,ut#*or o 2'4ui(# r)i%tr#*or# co( %i%t2# ".O.S. %t' rl#cio(#*# co( l# 2'4ui(# 4u +,i* l*ocu2(to co( l cu2,li2i(to * to*#% l#% co(*icio(% %t#&lci*#% ,or l# Dircci@( * I2,u%to% >A*u#(#% N#cio(#l% > ,#r# l# cu#l % +,i* l# r%oluci@( * #utori#ci@( * lo% r#()o% * $#ctur#ci@( #utili#r ,#r# l $cto #%: lo% co(trol% %#( %i2il#r%.El #rt:culo * l# R%oluci@( H7 *l l# t#ri$# *l i2,u%to %o&r l#% (t#% #%oci#*# # c#*# &i( o %ricio.L# #)ru,#ci@( * lo% &i(% o %ricio% ,u* 8#cr% ( $or2# *i$r(t # l# * *,#rt#2(to% ,ro (to*o c#%o l# $or2# * #)ru,#ci@( 4u 8#># %co)i*o 4ui( (* o ,r%t# l %ricio *&r'i*(ti=c#r% ( l %ricio * l# r* * ,u(to% * (t# o ( l# tr2i(#l * (t# %)3( l c#%o.B #rt:culo +8i&i*o #l ,3&lico *&r' (co(tr#r% i*(ti=c#*o 2*i#(t c@*i)o * rr#% u otro ti,o *i*(ti=c#ci@( i(tr(# o #li#% # ,#rtir *l cu#l l #rticulo % (cu(tr *=(i*o ,#r# l %i%t2# i($or2'tico."2. Control +scal.JL#% ,r%o(#% 4u utilic( ,#r# l r)i%tro * %u% (t#% * &i(% o ,r%t#ci@( * %ricio% %i%t2# ".O.S

o $#ctur# ,or co2,ut#*or *&r'( I2,ri2ir #l =(#l *l *:# l Jco2,ro(t i($or2 *i#rioJ ,or c#*#%ri*or. El co2,ro(t *&r' co(t(rl# %i)ui(t i($or2#ci@(!J#. No2&r o r#@( %oci#l > NIT *l (**or # ,r%t#*or *l %ricio.J&. N32ro * i*(ti=c#ci@( * l#% 2'4ui(#% r)i%tr#*or#% o co2,ut#*or% 4u 2itiro( l *ocu2(t4ui#l(t # l# $#ctur#.Jc. Fc8# *l co2,ro(tJ*. R)i%tro *l (32ro i(ici#l > =(#l * l#% tr#(%#ccio(% *i#ri#% $ctu#*#% ,or c#*# 2'4ui(# oco2,ut#*or.J. Di%cri2i(#ci@( * l#% (t#% * &i(% o ,r%t#ci@( * %ricio% ,or c#*# *,#rt#2(to i*(ti=c#(*ol#% o,r#cio(% +(t% +clui*#% > )r##*#% %t#&lci(*o r%,cto * %t#% 3lti2#% l #lor * l#%(t#% ,or c#*# t#ri$# * IA. E( c#%o * *%cu(to% %to% *&r'( #,#rcr *i%cri2i(#*o% ,or*,#rt#2(to%.

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$. Di%cri2i(#ci@( ,or 2'4ui(# co2,ut#*or o tr2i(#l %,ci=c#(*o l (32ro * tr#(%#ccio(%#t(*i*#% > #lor * l#% (t#% * &i(% o %ricio% ,r%t#*o% ,or c#*# u(# * ll#%.J). Tot#li#ci@( * lo% 2*io% * ,#)o %,ci=c#(*o l (32ro * tr#(%#ccio(% > l #lor * l#o,r#ci@( ,or c#*# u(o * oto% *%)lo%#(*o!$ctioJc84u%Jt#r5t#% *&it > cr*itoJ(t#% # cr*itoJ&o(o%J#l%Jotro%J8. #lor tot#l * lo r)i%tr#*o.JEl co2,ro(t i($or2 *i#rio *&r' l#&or#r% ( ori)i(#l > co,i# *&i(*o l ,ri2ro $or2#r ,#rti(t)r#l * l# co(t#&ili*#* > l %)u(*o co(%r#r% ( l %t#&lci2i(to * co2rcio ,#r# %r +8i&i*ocu#(*o l# A*2i(i%tr#ci@( Tri&ut#ri# > A*u#(r# lo +i5#.Jui(% utilic( 2'4ui(#% r)i%tr#*or#% co( %i%t2#% " O S o $#ctur#ci@( ,or co2,ut#*or *&r'( t(ru(# ci(t# t%ti)o 2#)(tic# l# cu#l %t#r' # *i%,o%ici@( * l# Dircci@( * I2,u%to% > A*u#(#%N#cio(#l% cu#(*o %t# lo %olicit...JFACTURA ELECTRONICAE% l *ocu2(to 4u %o,ort# tr#(%#ccio(% * (t# * &i(% >/o %ricio% 4u ,#r# $cto% =%c#l%*& %r +,*i*# (tr)#*# #c,t#*# > co(%r#*# ,or > ( 2*io% > $or2#to% lctr@(ico%M A tr#% * u( ,roc%o * $#ctur#ci@( 4u utilic ,roc*i2i(to% > tc(olo):# * i($or2#ci@( ( $or2#*irct# o # tr#% * trcro%M u )#r#(tic %u #ut(tici*#* i(t)ri*#* *%* %u +,*ici@( > *ur#(t to*o l ti2,o * %uco(%r#ci@(M D co($or2i*#* co( lo %t#&lci*o ( l *crto i(clui*o% lo% *ocu2(to% 4u l# #$ct#( co2o %o( l#%(ot#% cr*ito.

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