Impacto de la facturación electrónica en empresas comercializadoras de repuestos de automóviles en los Maracos en la ciudad de Villavicencio.

Abstract

In recent years, globalization and technology have had a general impact on society, giving new instruments to human beings to be increasingly efficient in carrying out their economic activities, where these new tools are used by governments to have a high degree of reliability and control of tax collection, which is why the Colombian State regulated the electronic invoicing system for companies, in order to improve their control processes and to know in more detail the economic operations developed by companies. This work is based on a research carried out in small and medium-sized enterprises (SMEs) in the city of Villavicencio, specifically those whose main activity is the sale of spare parts for automobiles and which are located in the neighborhood of Los Maracos. In order to know, the status of compliance with the implementation of the electronic invoicing system in companies located in this sector, or if they are aware of the mandatory application and the corresponding risks of sanction to which they would be exposed according to Decree 2242 of 2015 in Colombia if they were not complying with it.

This research will give answer through the application of a methodology composed of 4 phases, namely, 1). search of companies inside and outside the target area randomly in places of greater concurrence with a social object of sale of auto parts for automobiles, 2). creation of the instrument (survey) of measurement to measure or discover the impact of the implementation of the billing system through experiences and inconveniences that the companies have had with the use of this system and thus know what impact can occur, then 3). The application of the research instrument for the selected companies and, finally, 4). the analysis of the data collected in a quantitative and qualitative way, therefore, this will allow a detailed analysis of the impact of the electronic invoicing system in the operations and activities carried out by the companies, emphasizing the impact that its implementation can bring. Thus, if possible, a series of recommendations will be made in order to improve this process and the slowdown it may generate, and according to the results obtained from this research, it will be determined whether it has had a favorable impact or not. The results of this research will determine whether electronic invoicing has had a favorable or unfavorable impact on the organizations, from the economic field to the control of internal processes and the adequate management of inventories. With the above, it also gives way to an issue that is of vital importance for organizations, tax security, taking into account that the main function of this digital tool is to have better communication with the tax regulator, which in the Colombian case is led by the Directorate of National Taxes and Customs (DIAN), which may know more quickly, in detail and in real time the activities of companies that use this billing system, in order to reduce tax evasion in Colombia.