Incidencia de la Facturación Electrónica para el cumplimiento de las obligaciones tributarias del sector hotelero en Bucaramanga

Abstract

The implementation of electronic invoicing in Colombia has represented a significant advancement in the tax field, by facilitating greater fiscal control and optimizing accounting processes within organizations. This project analyzes the impact of electronic invoicing on compliance with tax obligations in the hotel sector of Bucaramanga. The study has a descriptive scope, employs an analytical method, and is developed under a quantitative approach. The technique used was a survey applied to a sample of 65 hotels in the city that hold the “52” responsibility of “electronic invoicer” registered in the RUT. Among the main findings, it was evidenced that electronic invoicing has contributed to increasing the sector’s competitiveness, reducing errors, strengthening transparency in fiscal control, and, in general, generating a positive perception among taxpayers regarding the electronic invoicing system. Nevertheless, gaps remain that require attention, such as the need for greater support and guidance from the tax administration. These actions would help strengthen the system and ensure that its implementation translates into a fairer, more transparent, and more competitive environment.