# DIAN 2026: requirements to deduct mileage reimbursement in Colombia

> Complete guide to DIAN requirements in 2026 to deduct mileage reimbursement in Colombia: Tax Statute, electronic invoice, accounting support and withholding.

**Author:** Valentina Osorio — Colombian Tax Specialist (DIAN)  
**Published:** 2026-04-28  
**Updated:** 2026-04-28  
**URL:** https://quilometragem.com/blog/dian-2026-requirements-to-deduct-mileage-reimbursement-in-colombia

**TL;DR:** Complete guide to DIAN requirements in 2026 to deduct mileage reimbursement in Colombia: Tax Statute, electronic invoice, accounting support and withholding.

- In Colombia, mileage reimbursement remains governed by the Tax Statute and DIAN doctrine.
- Article 107 requires three concurrent conditions: causal relationship with the income-producing activity, necessity and proportionality.
- DIAN requires electronic invoices to support deductions above simplified-regime thresholds.
- The mileage log is the key document: date, employee name, plate, odometer, origin, destination, business reason and supervisor signature.
- There is no withholding on pure expense reimbursements because they don't constitute income.

## DIAN regulatory framework in 2026

In Colombia, mileage reimbursement remains governed by the Tax Statute and DIAN doctrine.[^dian-estatuto-54] Each peso reimbursed must be tied to a revenue-producing operation, documented and properly recorded.

## Article 107: deduction admissibility test

Article 107 requires three concurrent conditions: causal relationship with the income-producing activity, necessity and proportionality. A mileage reimbursement meets causality when the vehicle visited a customer; necessity when no fleet was available; proportionality when the rate matches real costs.

## Electronic invoice as mandatory support

DIAN requires electronic invoices to support deductions above simplified-regime thresholds.[^dian-factura-54] For employee reimbursements no invoice is required from the employee, but third-party invoices (gas stations, workshops, tolls) must be retained.

## Accounting supporting documents

The mileage log is the key document: date, employee name, plate, odometer, origin, destination, business reason and supervisor signature. The accounting entry must use the correct PUC chart of accounts.

## Withholding tax

There is no withholding on pure expense reimbursements because they don't constitute income. If the rate exceeds real costs, DIAN may reclassify the excess as salary with withholding and social-security contributions.

## Market rates

In 2026 rates range between COP 1,800 and COP 2,800 per km depending on vehicle and city.[^banrep-precios-54] Semi-annual review is recommended.

## Common errors

Missing log, unsupported rates, mixing with transport allowance, cash payments and wrong account coding are the most penalized errors.

## Compliance automation

A mobile app with GPS, electronic approval and ERP integration removes 90% of audit risk. See also our guide on [Colombia travel allowance and mileage](/en/blog/colombia-guia-viaticos-kilometraje).

## Frequently asked questions

### Does mileage reimbursement in Colombia trigger withholding tax?

No, as long as it is a pure reimbursement of demonstrable costs. If the rate exceeds real costs, DIAN may reclassify the excess as wages subject to withholding.

### Do I need an electronic invoice from the employee to deduct the reimbursement?

No, the employee is not a supplier. What is required is third-party electronic invoices (fuel, tolls, workshops) and the internal settlement signed by the employee and supervisor.

### Which per-kilometer rate does DIAN accept without question?

DIAN does not set a rate but accepts values reflecting real costs: fuel, tolls, maintenance and depreciation. In 2026 the usual range is COP 1,800 to COP 2,800 per km.

### Can I pay reimbursement in cash?

It is not advisable. DIAN requires bank-traceable payments to validate the transaction. Cash payments above the Article 771-5 threshold may be rejected as deductions.

## Sources

- [DIAN — Estatuto Tributario y normatividad vigente](https://www.dian.gov.co/normatividad/Paginas/Normatividad.aspx) — Dirección de Impuestos y Aduanas Nacionales (Colombia) (2026-04-28)
- [DIAN — Factura electrónica de venta](https://www.dian.gov.co/impuestos/factura-electronica/Paginas/default.aspx) — Dirección de Impuestos y Aduanas Nacionales (Colombia) (2026-04-28)
- [Banco de la República — Indicadores de precios y combustibles](https://www.banrep.gov.co/es/estadisticas) — Banco de la República de Colombia (2026-04-28)