Publicación:

Implicaciones fiscales y contables de la factura electrónica en Colombia

Resumen

To weigh that the electronic invoice had its beginnings in the year 1995, its evolution and its implementation has generated a change in the economy and in the processes of the different companies at world level. It is evident then that when the system of electronic billing enters in game, happiness will be a control mechanism in tax matter that will help vastly to reduce the tax evasion, keeping in mind the great complexity and the rhythm so chaotic of the transactions represented in the invoice. By means of a descriptive investigation that includes the documental analysis of varied sources related with the topic, he/she will leave developing the process going first to analyze in chronological order the evolutionary transcendency of the electronic invoice in Colombia that will allow to conceptualize the definitions to commercial and tributary level and the why this mechanism should be implemented. In second instance we will do in a comparative way a relationship with the countries of Argentina, Chile, Mexico and Brazil that it will allow to evidence the impact that generates the use and the masificación of this mechanism in each country. And lastly, an analysis of the countable and tributary reaches is presented that impacts to the companies and the taxpayers. The results of this investigation evidence that the challenge of the companies is not anything simple, but it becomes necessary to adapt to the changes and to take out him departure to the benefits that it imposes this technology. This article offers pertinent information that approaches the impact of the same one.