Factura con Impuesto Nominal

A continuación se muestra un ejemplo de un JSON que representa una factura con impuesto nominal (valor fijo por unidad). Este tipo de impuesto no se calcula como un porcentaje sobre una base gravable, sino como un valor monetario fijo multiplicado por la cantidad de unidades. Los campos taxable_amount y percent deben enviarse con valor 0.

Regla de validación DIAN

La DIAN valida matemáticamente que tax_amount = per_unit_amount × base_unit_measure. Una diferencia en el resultado genera rechazo por las reglas FAX07 (línea) / FAS07 (cabecera del documento).

invoice-with-nominal-tax.json

{
  "resolution_number": "18764074347312",
  "prefix": "LZT",
  "notes": "Nota del documento",
  "document_number": "3001",
  "graphic_representation": 0,
  "send_email": 1,
  "operation_type_id": 1,
  "type_document_id": 7,
  "payments": [
    {
      "payment_method_id": 1,
      "means_payment_id": 10,
      "value_paid": "2233.01"
    }
  ],
  "customer": {
    "country_id": "45",
    "city_id": "836",
    "identity_document_id": "1",
    "type_organization_id": 2,
    "tax_regime_id": 2,
    "tax_level_id": 5,
    "company_name": "LOPEZ GOMEZ LEWIS OSWALDO",
    "dni": "1063279307",
    "mobile": "3108435423",
    "email": "cliente4@ejemplo.com",
    "address": "Calle 64 #1823",
    "postal_code": "661002"
  },
  "lines": [
    {
      "invoiced_quantity": "1",
      "quantity_units_id": "70",
      "line_extension_amount": "1550.70",
      "free_of_charge_indicator": false,
      "description": "PRODUCTO SUJETO A IMPUESTO NOMINAL",
      "code": "PROD001",
      "type_item_identifications_id": "4",
      "reference_price_id": "1",
      "price_amount": "1550.70",
      "base_quantity": "1",
      "tax_totals": [
        {
          "tax_id": "1",
          "tax_amount": 294.633000,
          "taxable_amount": 1550.700000,
          "percent": 19
        },
        {
          "tax_id": "18",
          "tax_amount": 387.675000,
          "per_unit_amount": 387.675000,
          "base_unit_measure": 1,
          "quantity_units_id": 70,
          "taxable_amount": 0,
          "percent": 0
        }
      ]
    }
  ],
  "legal_monetary_totals": {
    "line_extension_amount": "1550.70",
    "tax_exclusive_amount": "1550.70",
    "tax_inclusive_amount": "2233.008",
    "payable_amount": 2233.01
  },
  "tax_totals": [
    {
      "tax_id": "1",
      "tax_amount": 294.633000,
      "taxable_amount": 1550.700000,
      "percent": 19
    },
    {
      "tax_id": "18",
      "tax_amount": 387.675000,
      "per_unit_amount": 387.675000,
      "base_unit_measure": 1,
      "quantity_units_id": 70,
      "taxable_amount": 0,
      "percent": 0
    }
  ]
}