DIAN Support Document: How to Deduct Expenses When Hiring Services Without an Invoice in Colombia

It's an everyday scenario in Colombia: you hire an expert plumber to fix a leak in a rented apartment, a technician to repair your office computers, or an independent designer for a one-off project. The work turns out perfect, but when it's time to pay and ask for an invoice for your accounting, the answer is always the same: «Sorry, I don't issue electronic invoices because I'm a natural person not obligated to do so».

A few years ago, a simple paper payment receipt (cuenta de cobro) was enough to justify the expense. However, under the current tax framework, a cuenta de cobro on its own does not let you deduct that cost on your income tax return. To avoid losing this tax benefit or paying extra taxes, the legal solution is to issue the Support Document for Purchases from Persons Not Obligated to Issue Sales Invoices (DSNO).

What is the Support Document for non-invoicing parties and what is it for?

The Support Document is the official receipt you prepare as the buyer or contracting party to back up the purchase of goods or the provision of services by a supplier who is legally not required to issue an electronic invoice or an equivalent document (under Article 771-2 of the Tax Statute).

Unlike a traditional sales invoice, where the seller issues the charge, with the Support Document the flow is reversed: the buyer generates the XML record and transmits it to the DIAN (or keeps it physically if they are not an electronic invoicer) to formally record the cost or deduction.

A key point that causes a lot of unfounded fear is believing that issuing this document automatically turns you into an electronic invoicer for your own sales. DIAN regulations are clear: generating a Support Document to justify an expense you incurred does not change your status or require you to issue electronic invoices for your income.

How to issue the Support Document based on your accounting profile

The procedure for processing the Support Document varies depending on whether you are already enabled as an electronic invoicer with the DIAN or whether you are a natural person or business not obligated to invoice sales.

1. If you are an Electronic Invoicer (OFE)

If your company or independent activity already issues electronic invoices, you are required to generate the Support Document electronically (XML with CUDS code) and transmit it to the DIAN for prior validation:

• Request the numbering resolution: Log in to the DIAN's Muisca portal, go to «Numeración de Facturación» and request an exclusive resolution for the document type «Support Document for Purchases from Non-Obligated Persons». Define a prefix and the desired range.
• Link the numbering to your software: Associate the prefix on the DIAN's free platform or in your preferred accounting software.
• Issuance frequency: According to DIAN doctrine (Concept 006942), you may transmit the document for each transaction on the same day as the service, or consolidate it weekly per supplier, transmitting it within the week following the first transaction.

2. If you are NOT an Electronic Invoicer (NO OFE)

If you are a natural person or landlord who does not issue electronic sales invoices, the law allows you to prepare the Support Document in physical format (paper or file) and keep it in your accounting files to back up costs on your personal income tax return, without the need for real-time digital transmission.

Checklist: Mandatory details to request from your contractor

For the DIAN to validate your Support Document and prevent the cost from being rejected in an audit, you must request the following details from the independent worker or technician before making the payment:

1. Updated RUT or identity document: Copy of the Single Tax Registry (RUT) and their cédula or NIT.
2. Full names or business name: Exactly as they appear on their identity document.
3. Detailed description of the service: Specify the work performed (e.g., «Preventive maintenance of 3 desktop computers and hard drive replacement»). Avoid generic descriptions such as «miscellaneous services».
4. Date and total value of the transaction: Break down the agreed amount and any withholdings at source if they apply based on the concept and your status as a withholding agent.

Remember to handle these documents responsibly. You can review our recommendations on how to request personal data and protect privacy to avoid identity theft risks.

Practical real-life examples

To better understand how the Support Document applies, let's look at common everyday scenarios in Colombia:

• Property maintenance and repairs: You hire a painter or carpenter to fit out a commercial space or home. Since they don't issue an invoice, you request a copy of their RUT, generate the Support Document for the agreed amount, and back up the expense related to your rental income.
• Technical and technology services: When hiring a technician for the office, the DSNO is the legal way to record the payment when that supplier is not required to invoice.
• Professional freelance services: Translators, designers or consultants who are not required to invoice. If the contractor decides to formalize in the future, they can consult the guide to electronic invoicing for independent workers.

Common mistakes that invalidate the deduction of your costs

Making errors in managing the Support Document can lead the DIAN to disallow the deduction:

• Using the wrong document type: Selecting «Cédula de Ciudadanía» in the software when the supplier appears on the RUT with a registered NIT can cause technical rejections.
• Not requesting the numbering resolution on time: Trying to transmit the document with an expired range or without prior authorization from the Muisca platform.
• Grouping different suppliers into a single document: Weekly consolidation is only permitted for purchases made from the same supplier, never for adding up expenses from different people.

Frequently asked questions

❓ What happens if I hire someone who doesn't issue electronic invoices and I don't issue the support document?

You may lose the right to deduct that expense or cost from your income tax return before the DIAN. The regulations require either an electronic invoice or an authorized Support Document to validate the cost.

❓ Does the Support Document require me to start issuing electronic invoices for my sales?

No. Issuing a Support Document to justify an expense you incurred does not change your sales regime or make you an electronic invoicer for your income.

❓ How do I request the numbering range for the Support Document from the DIAN?

Log in to the Muisca portal with your user account, select the «Numeración de Facturación» option, and request a specific resolution for «Support Document for Purchases from Non-Obligated Persons».

❓ Can I group several payments to the same independent worker into a single support document?

Yes. The DIAN allows you to generate a support document consolidated weekly for each supplier, as long as it is transmitted within the week following the first transaction.

❓ What data or documents must I request from the supplier before paying them?

You must request a copy of their updated RUT or cédula/NIT number, full names, a detailed description of the service provided, and the total value of the transaction.

❓ Does the numbering procedure for the support document with the DIAN have any cost?

No. Requesting the resolution and assigning the numbering range on the DIAN's official Muisca portal is a completely free procedure.