Through Resolution 0055 of 14 July 2016 DIAN abrogated its previous Resolution 3878 of 1996 and returned to redefine the process to complete the formalities of application for authorization, enabling or disabling numbering bills equivalent to sales and some sales invoice documents. These proceedings must be done virtually and must prove that it has an open bank account in a financial institution. DIAN will take within 6 months to implement these changes.
The new Resolution 0055 of July 2016 cancels the previous Resolution 3878 of June 28, 1996, which contained the instructions which had been applied for this paperwork.
When comparing the new instructions contained in Resolution 000055 July 2016 with those contained in Resolution 3878 of 1996, it is important to note that the DIAN introduced several innovations for this tax process, which will continue to be advanced by those who do are required to issue sales invoices, but not by those who choose voluntarily to issue such documents.
20 years ago the processing of applications for authorization, enabling and disabling numbering billing could have been only done in person or by certified mail. To do this, from 1996 to 2008, the procedure went ahead with the preparation and submission of the form 70.027.86, but, from 2008, the DIAN replaced this form by the new form 1302, which attaches additional documents if the procedure is done by proxy.
However, according to what indicated in Articles 6, 11, 12 and 20 of Resolution 0055 of July 2016, the DIAN will work for the next 6 months to operate the new virtual service.
Therefore, when such virtual service becomes operational, applications for authorization, enabling and disabling the numbering of sales invoices and some equivalent sales invoice documents will only be overtaken virtually, but the form attached to that virtual process is the same form 1302.
In any case, and as confirmed by paragraph 1 of Article 5 of Resolution 0055 of 2016, those obligated to require authorization, enabling or disabling the numbering of their sales invoices and who do not have digital signature mechanisms may advance the process in person only until 30 June 2017. This form 1302 will have to be filled first virtually through the electronic computer service, and then presented at the headquarters of the DIAN. From 1 July 2017 all interested in making the process must sign first virtually since it can only be performed entirely in this way.