Avance en implementacion de facturacion electronica en pymes del sector comercial de Tunja

Abstract

At present the National Government has been implementing electronic invoicing by the U.A.E Dirección de Impuestos y Aduanas Nacionales DIAN, that is why the methodology was proposed to carry out a study that allows us to establish what has been the progress in the process of implementation of electronic invoicing in small and medium enterprises of the city of Tunja. For the development of the work, the main concepts related to electronic invoicing, business size, ordinary activities, tax regime of organizations were addressed. The characterization of small and medium-sized companies in the commercial sector was carried out in various factors such as business size, commercial activity, financial aspects, such as level of assets and income, profits, type of legal status, type of company in order to provide the surveys and obtain successful results that would allow us to know how the implementation of the electronic invoicing process is in the different companies in the city of Tunja. According to the characterization of the companies, a survey was designed with terms according to the process that allowed us to clarify in what percentage the process is and what have been the difficulties or causes for which some organizations have not complied.