Publicación: Análisis sobre el proceso de implementación de la facturación electrónica en las cooperativas del Valle del Cauca
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The purpose of this research work is to analyze the impact caused in the cooperatives of Valle del Cauca by the implementation of the electronic invoice and the shortcomings, if any, in doing so. In order to carry out this research, several cooperatives of Valle del Cauca have been taken as a reference, the purpose is to establish its influence in the economic aspect and in the total aspect of the organization and the possible benefits that could have been generated after its implementation. The importance of the impact analysis of the implementation of electronic invoicing in cooperatives is transcendental for the country's economy, since these entities that belong to the solidarity sector are a significant component that contributes a good percentage to the country's economy. Considering that the electronic invoice is the mechanism used by the DIAN to control tax evasion, it also makes communication between taxpayers easier and boosts the growth of companies, and the entity that implementsit atteststhat its economic processes are transparent before the respective entity. To achieve this goal, the cooperatives made use of technology such as software and formats implemented by the DIAN. In order to analyze the impact of the implementation of the electronic invoice on the cooperatives of Valle del Cauca, a qualitative research was carried out, and different cooperatives were contacted, which provided the respective information to carry out the analysis and conclude if there were any problems in the implementation process and what they were, as well as the final results.