Blockchain en la facturación electrónica: Análisis de su aporte a la transparencia y reducción de la evasión fiscal en Colombia

Abstract

“The adoption of electronic invoicing in Colombia has been a crucial step toward modernizing the tax system and strengthening fiscal control mechanisms” (Edicom, 2025). Even so, as Ernst & Young (2021) warns, “challenges remain in key areas such as data security, transaction traceability, and taxpayer confidence, limiting its effectiveness in the fight against tax evasion.” Given this scenario, the literature agrees that blockchain technology could become a strategic ally. According to the Inter-American Center of Tax Administrations [CIAT] (2019), “Blockchain technology is emerging as a potential solution to improve transparency, immutability, and decentralization in electronic invoicing systems. Its implementation could strengthen the current system and improve confidence in the tax process.” In this context, this research analyzes the potential of incorporating blockchain as a layer of integrity within the Colombian electronic invoicing scheme. To this end, international experiences are examined, especially in Latin American countries that have already experimented with hybrid models of digital taxation, in order to identify lessons learned and assess the feasibility of its implementation in the country.