Evaluación de la implementación de la facturación electrónica en minimercados, tiendas de abarrotes y misceláneas de la comuna 8 en Villavicencio

Abstract

The project “Challenges and Opportunities of Implementing Electronic Invoicing Tools in Minimarkets, Grocery Stores, and General Stores in Commune 8 of Villavicencio” aimed to analyze the level of adoption of electronic invoicing in these microenterprises, the changes generated in their administrative and accounting processes, and the main advantages, difficulties, and training needs perceived by their owners and/or managers. To this end, Survey 01 was administered to merchants in Commune 8, and the results were analyzed based on three specific objectives. Regarding the level of adoption and use, it was found that most businesses do not use electronic invoicing nor have a clear intention to implement it in the short or medium term. Among those that do use it, its use is rather sporadic and recent, falling mainly on the owner or a designated employee. The main barriers identified are the perception that it is “not necessary,” fear of the tax implications, technological limitations, lack of knowledge about how to implement it, and the idea that it involves high costs. Regarding changes in administrative and accounting processes, electronic invoicing is not yet perceived as a tool that generates significant improvements in sales recording, inventory control, or tax compliance. A neutral stance prevails, and the tool is viewed as a formal requirement rather than a strategic resource. Similarly, it is not clearly associated with increased customer trust or visible added value for the business. The project “Challenges and Opportunities of Implementing Electronic Invoicing Tools in Minimarkets, Grocery Stores, and General Stores in Commune 8 of Villavicencio” aimed to analyze the level of adoption of electronic invoicing in these microenterprises, the changes generated in their administrative and accounting processes, and the main advantages, difficulties, and training needs perceived by their owners and/or managers. To this end, Survey 01 was administered to merchants in Commune 8, and the results were analyzed based on three specific objectives. Regarding the level of adoption and use, it was found that most businesses do not use electronic invoicing nor have a clear intention to implement it in the short or medium term. Among those that do use it, its use is rather sporadic and recent, falling mainly on the owner or a designated employee. The main barriers identified are the perception that it is “not necessary,” fear of the tax implications, technological limitations, lack of knowledge about how to implement it, and the idea that it involves high costs. Regarding changes in administrative and accounting processes, electronic invoicing is not yet perceived as a tool that generates significant improvements in sales recording, inventory control, or tax compliance. A neutral stance prevails, and the tool is viewed as a formal requirement rather than a strategic resource. Similarly, it is not clearly associated with increased customer trust or visible added value for the business. Regarding the advantages, difficulties, and training needs, business owners and managers generally believe that the concrete benefits of electronic invoicing are not entirely clear, although some recognize certain potential in terms of credibility and modernization (especially through the use of AI-related tools and the formalization of sales). The main difficulties identified are a lack of knowledge on the subject and problems encountered during implementation, leading to a strong dependence on an accountant or external consultant. Most have not received formal training and state that they need "a lot" or "some" additional training, highlighting that the central obstacle is educational and informational rather than strictly technological. Based on these findings, it is recommended to design practical and targeted training programs, strengthen outreach strategies regarding real benefits and tax myths, facilitate access to low-cost technological solutions with initial support, and enhance the accountant's role as a pedagogical partner. These actions can help electronic invoicing to move beyond being perceived solely as an obligation and begin to be valued as a tool to improve the management, formalization, and competitiveness of these micro-enterprises