Acknowledgment of Receipt for Credit Electronic Invoices: What DIAN Requires to Support Costs and Expenses

You bought a computer for the business, the supplier gave you time to pay, and the electronic invoice arrived in your email. All set, right? Not quite: when the purchase is on credit, the DIAN expects you, as the buyer, to confirm two things within the electronic invoicing system. Many people skip them and later wonder whether the cost is useful for income tax. you, as the buyer, to confirm two things within the electronic invoicing system. Many people skip them and later wonder whether the cost is useful for income tax.

Be careful with what circulates online: it is not true that the DIAN requires "three events or total rejection". Here I explain what the rule actually requires, according to the official sources consulted on October 15, 2026.

When it applies and when it does not

Paragraph ten of article 616-1 of the Tax Statute, developed in article 34 of DIAN Resolution 000085 of 2022, states that if the sale is made with an electronic invoice and is on credit or with payment terms, the acquirer confirms receipt of the invoice and of the goods or services through an electronic message to the issuer. With those two messages, the invoice can serve as support for costs, deductions and creditable taxes.

If the transaction was a cash sale, the DIAN clarified in Oficio 906713 of 2022 that this condition is not required. That said, a cash invoice must still meet the other support requirements.

In addition, this applies to the electronic sales invoice. If your supplier is not obligated to invoice, the support document is different: see our guide on support document for hiring a non-invoicing party. And if what they give you is a payment request (cuenta de cobro), that is not an electronic invoice either; the difference is explained in payment request and support document. To find out who is required to invoice, check the electronic invoicing guide for independent workers.

The two fiscal messages and the third commercial event

Here is the source of the confusion. Several events appear in the system, but not all play the same role:

In other words: for tax support, only the first two are needed. Acceptance is what allows the invoice to circulate as a negotiable instrument, for example if your supplier wants to discount it. This is what DIAN doctrine holds, including Concept 015517 of November 2025.

Deadlines: do not mix them up

There are two different clocks, and it is best not to merge them.

The commercial deadline. Article 773 of the Commercial Code considers the invoice irrevocably accepted if no written claim is filed within three business days following its receipt. Decree 1154 of 2020 counts those three business days, for both express and tacit acceptance, from receipt of the goods or service, and requires the issuer to record the tacit acceptance in the RADIAN. Two rules, two starting dates. Note: the DIAN's instructions for the free solution refer to "three days" without saying business days; the rule does say business days.

The tax rule. On July 10, 2025, the Council of State (case 11001-03-27-000-2024-00079-00, 29509) annulled the doctrine that required sending the messages before the VAT return and within the same period, because the law sets no such deadline. With Concept 015517 of November 7, 2025, the DIAN maintains the documentary requirement, acknowledges that there is no peremptory deadline, and recognizes that sending it late does not automatically remove the creditable VAT.

My practical advice: record the acknowledgment when the invoice arrives and the receipt when the goods or service actually arrive. If the dates do not match (for example, the invoice arrives before the equipment), consult your accountant.

How to do it in the DIAN's free solution

According to the DIAN's instructions, the order is as follows:

1. Log in to the free solution, go to Electronic invoice.
2. Go to History, Received documents and select the invoice.
3. First associate the acknowledgment of receipt, only if the invoice has no events.
4. Then generate the receipt of the goods or provision of the service.
5. Then, if applicable, record the express acceptance or the claim.

You do not do the tacit acceptance yourself: the issuer records it from History, Sent documents. If you use accounting software or a technology provider, you will see the same events with different menus; I will not invent screens I cannot verify.

To check that they were recorded, use the Search document option in the DIAN catalog with the invoice's CUFE, or review received documents within your session. Do not share your CUFE or your password in forums or chats.

A common example: you buy a computer, a cell phone or an accessory on credit for the business. The rule is the same as for any good or service on credit: two messages from the buyer.

If you are not obligated to invoice

Not invoicing does not leave you out. According to DIAN concepts 906713 of 2022 and 010573 of 2024, anyone not obligated to invoice can register and use the free service for these messages without being obligated to issue invoices. The catalog login offers the profile Non-Invoicer. The enablement process has its own steps; follow those on dian.gov.co and do not trust third-party tutorials.

And I repeat, because it is the most common mistake: replying to the supplier's email, or sending them a WhatsApp, does not replace the messages. The DIAN requires that they be generated within the electronic invoicing system.

What the acknowledgment does not conclude

• It does not replace the other requirements. Articles 771-2 and 771-5 of the Tax Statute still apply, and the expense must be related to your activity.
• It does not guarantee the outcome of an audit. If the messages are permanently missing, the invoice is not fully established as support and the DIAN may assess it negatively, but this is not an automatic rejection.
• It does not by itself prevent a credit note. The restriction in Decree 1154 applies when the invoice has already been accepted as a negotiable instrument.

The most inconvenient part: this is a procedure nobody reminds you of. If you buy on credit often, put it in your weekly accounting routine. And if you sell equipment and invoice on credit, expect these events from your customer.

Frequently asked questions

❓ Does a cash purchase also need an acknowledgment of receipt to be deductible?

No. The two buyer messages are for electronic invoices on credit or with payment terms. A cash invoice must still meet the general requirements for support of costs and deductions (verify with the official source).

❓ Are all three events needed for the cost to be valid for income tax?

For tax support, two are needed: the acknowledgment of the invoice and the receipt of the goods or service. Express or tacit acceptance is the event for the negotiable instrument, not an additional condition of article 616-1 (verify with the official source).

❓ If I record the acknowledgment after filing the VAT return, do I lose the creditable VAT?

Not automatically. The Council of State said in 2025 that the law does not set that deadline, and the DIAN acknowledges that the delay does not by itself remove the right. Without the messages, the invoice is not yet established as support and an audit may review the case (verify with the official source).

❓ Is the three-day period for filing a claim or for being able to deduct?

The three business days are the commercial period for filing a claim or for acceptance of the negotiable instrument to take effect. They are not the tax deadline. The tax rule is different and has no peremptory deadline (verify with the official source).

❓ Can I send the acknowledgment to the supplier by email?

No, it does not replace the message within the electronic invoicing system. Your own software, a technology provider, or the DIAN's free solution work. A personal email or WhatsApp does not comply on its own (verify with the official source).

❓ If I am not obligated to invoice, can I still give the acknowledgment?

Yes, as a system user and with the free service, without that obligating you to issue invoices. Registration follows the DIAN's enablement procedure; confirm it at dian.gov.co (verify with the official source).

❓ Where can I check whether the invoice already has the events?

In the DIAN catalog, with the CUFE, under Search document, or within your session under sent and received documents. If the menu changes, start from dian.gov.co (verify with the official source).