The Colombian tax authority (DIAN) has released Ruling (Concepto) No. 0158 of 26 January 2026, which concerns the deductibility of expenses and supporting documents for acquisitions from persons not obligated to issue invoices (Documento Soporte en adquisiciones efectuadas a sujetos No Obligados a facturar - DSNO). DSNOs are essentially self-issued invoices and are required in order for a deduction to be claimed in respect of expenses incurred for the acquisition of the goods and services fro…