Análisis comparado de los efectos económicos generados por la implementación de la facturación electrónica en algunos países de Latinoamérica

Abstract

This final report aims to raise awareness of the economic effects generated by the implementation of electronic invoicing in some Latin American countries, as well as to show the main advantages and disadvantages that the process brings. This research found a sample of 50 public accountants from the city of Cali, also conducted two interviews with Mr. Edison Ordoñez Tello and Erick González (fiscal reviewers) and according to the results of the field work, the main advantages that the implementation of electronic invoicing brings are: cost savings, process efficiency, environmental conservation and avoidance control, among others. As for the main disadvantages, unemployment, costly updates and the risk of viruses.

According to the experiences of Latin American countries where considerable progress has already been made in the subject, it must be considered that for the companies and accountants that work in them it is important and necessary that they are adequately trained and advised in billing electronics as well as getting the right technology provider based on company size and billing volume, so it's a good time not to wait the last time or deadline to do so because of the challenges and challenges that implementation entails.