Impactos tributarios en la facturacion elecronica para las mipymes en Colombia

Abstract

In Colombia, electronic invoicing is regulated by the National Tax and Customs Directorate (DIAN), which for its implementation has arisen a series of impacts at the organizational, fiscal and social level for micro, small and medium-sized companies in Colombia as well as many challenges that entrepreneurs have had to face, all of this to be at the forefront of all the technological and regulatory change that the electronic invoicing system has brought with it in Colombia, changes such as the implementation of new and complex information systems, extensive training in tax and technological issues and many more challenges that we will learn about in much more depth throughout this document. The electronic invoicing system in Colombia has established a series of provisions that taxpayers must comply with, some of which are the legal and tax requirements when issuing any electronic document and more specifically electronic invoices. We will review all the chronological background that this electronic invoicing system brings in Colombia. These regulations have been progressively implemented since 2020 and continue to evolve over time to guarantee efficiency and transparency in tax collection, as well as compliance with the substantial obligations and formal obligations established by the (DIAN). This tool implemented by the tax administration, its main objective is to obtain accounting, financial and tax information from taxpayers in Colombia in order to guarantee transparency and efficiency in the country's economic transactions and thus be able to have control of the audit and reduce tax evasion in our country, for the Colombian taxpayer, the electronic invoicing system has established challenges for its implementation, we can say that it has also conceived a series of benefits or positive impacts that it has caused for companies.