Publicación:

Análisis del impacto de la facturación electrónica y su incidencia positiva y negativa en las pymes

Resumen

In Colombia, the state has made electronic invoicing mandatory as the only system through which you can invoice. In this way, the small and medium-sized companies of the Colombia benefit from this decree that began in 1995 but was only implemented in a precise manner until January 1, 2019, which seeks to achieve an improvement in the tax management. and at the same time improve the National Tax and Customs Directorate in everything related to obtaining information. The purpose of the implementation of electronic invoicing in small and medium-sized companies in the Colombia is that they have clear knowledge on the subject and what the Colombian government seeks with the implementation of electronic invoicing, thus being its main purpose the control of massive tax evasion, this being an innovative technological tool to contribute to the development and income of the state. Research is of the type according to Finol and Nava (1996, p. 40), following Selltiz, it refers to descriptive research: “as the representation of one thing, so that you have a complete idea of it. Enumerate the properties of a thing without actually defining it”. The research is of a descriptive type, because it describes situations and events, that is, how a certain phenomenon manifests itself, seeking to specify the most important properties of groups, people or communities, subjected to an analysis, as it appears in the present case, since it describes the problem. Likewise, documentary research is a formal, theoretical, abstract investigation if you will, since the information contained in documents is collected, recorded, analyzed and interpreted, in recorded information media. Finally, implementing this tool has become a very important challenge for the national government, since it requires publicizing the benefits of electronic invoicing and, in turn, for this system to generate culture within small, medium and large companies. since the perception of the employer is mostly seen in a negative way since their ideology against this is that they lose privacy about their information regarding the state, generating great uncertainty about it and in turn causing a lot of mistrust.