Valentina Osorio
Colombian Tax Specialist (DIAN)
Colombian Tax Specialist (DIAN)
Valentina Osorio covers the Colombian side of Quilometragem. She has worked in accounting and tax departments at companies operating in Bogotá, Medellín, and Cali, and writes about DIAN rules, electronic invoicing, the document soporte por no obligados a facturar, CST Article 128, the transport allowance (auxilio de transporte), and the distinction between viáticos and mileage reimbursement. She tracks UGPP enforcement actions and Supreme Court rulings on payment reclassification as salary, and reviews all es-CO content before publication.