- The DIAN stated that the self-consumption of inventories, regardless of their designation (gifts, donations, free samples), is a Taxable Event for Value Added Tax (VAT) according to article 421-B of the National Tax Code.
- A petitioner asked the DIAN if the withdrawal of inventories for self-consumption of “free samples” is subject to VAT, to determine if there is an obligation to issue an invoice for this operation.
- The DIAN confirmed that VAT is applicable according to articles 421-B and 429-B, and therefore, there is an obligation to issue an invoice according to article 615 of the National Tax Code.
- Regardless of the designation given to the withdrawal of inventories for self-consumption, it is clear that it triggers VAT and the obligation to issue an invoice for the beneficiary of this operation.
Source: amezquita.com.co
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
