On 16 October 2026, DIAN issued Concept 015660 dated 7 September 2026, clarifying that a natural person who transitions from being a VAT responsible taxpayer to a non-responsible status is not required to reverse, adjust, or repay input tax credits validly claimed while holding responsible status. The ruling provides certainty for taxpayers whose taxable sales fall below the registration threshold, ensuring they retain the benefit of credits already incorporated into their tax position.
Key Takeaways
- No Clawback: Previously deducted input VAT remains intact; no adjustment to prior VAT returns is necessary.
- Future Credits: Once non-responsible, the taxpayer cannot claim new input credits on purchases, consistent with the simplified regime.
- Threshold Monitoring: Taxpayers near the registration threshold should plan for the loss of credit recoverability in future periods.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement