Consideraciones sobre facturación electrónica, hacia donde vamos

Abstract

Implementing electronic invoicing at present is a condition that the government imposes in order to intervene and control tax evasion, in turn accessing information reported by taxpayers in a precise and timely manner, in addition to its implementation would lead to a notable collection. The purpose of this research is to consider about electronic invoicing, where we are going, taking into account that it is an advantage and update benefit that facilitates access to information. The aim is to reduce interoperability by generating greater fiscal and tax control for the regulatory body DIAN. The work was carried out based on the review of documents in electronic databases, secondary sources based on documents such as books, magazine articles, degree papers were used, and then a documentary analysis was carried out. The results show the reason why an electronic invoicing model should be implemented as a whole that enables the objectives of controlling evasion to be met and which implies a benefit for system users.