Análisis del impacto de la implementación de la factura electrónica en tres empresas del Departamento del Cauca año 2020

Abstract

This internship report has as objective to present the process of implementing electronic invoicing in three companies in the department of Cauca. These entities are: Servimotos del Cauca S.A.S, IPS Soy tu salud S.A.S and Codescrum S.A.S. Currently, these entities need to implement changes in order to comply with the law requirements. The electronic invoice is a document that supports transactions of goods and/or services which takes place through computer systems and satisfies the requirements regarding expedition, receipt, rejection and conservation. The implementation of the electronic invoice means that any legal or natural person obliged to issue an invoice must do it electronically, consequently paper and computer invoice is no longer used. In this sense, it is intended to clear up the concerns that small and medium companies, who are forced to implement the electronic invoice, may face during the process. In addition, this technological advance, consequence of globalization, results in time and cost savings for those who implement it. This is a internship report theoretical-explanatory research that uses regulatory concepts and establishes a foundation so that those who refer to this research will expand their knowledge and have the proper tools to implement the electronic invoicing into the companies.