In this work you will find information on electronic invoicing, those obliged to invoice and the requirements to be an electronic invoicer, likewise the benefits that this technological leap brings and also the comparability between different countries, in addition, the participation of the Accounting and fiscal support nucleus of the cooperative university of Colombia, Ibagué-Espinal headquarters, has had in the municipality of Ibagué and its surroundings according to the activities and guidance provided by its members about the DIAN free billing software.