° . Definición. Para los efectos del presente Decreto, entiéndese por factura electrónica el documento computacional que soporta una transacción de venta de bienes o. prestación de servicios, transferido bajo un lenguaje estándar universal denominado Edifact de un computador a otro.
Decreto 1094 de 1996 →In force
Article 1
Decreto 1094 de 1996 · por medio del cual se reglamenta el artículo 616-1 del Estatuto Tributario.
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Text of the article
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Constitutional history
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