Impacto en la implementación de la facturación electrónica en las mipymes de la cabecera municipal del municipio de Istmina, departamento del Chocó

Abstract

The investigative work aimed to publicize the impact of the implementation of electronic invoicing in the Mypimes of the Cabecera Municipal of the municipality of Istmina-Chocó, since, due to technological progress, it has become an excellent A tool that has made it possible to strengthen business relationships, which in turn generates a series of information that in some cases enables processes in organizations to be improved and in others to expand them; The Colombian state takes advantage of this development of technological tools and the development that the country has in this area, to decree the use of electronic invoicing as the only accounting instrument that companies are forcing to do. The implementation of these new procedures is based on specific regulatory frameworks that facilitate the analysis of the information by DIAN. A study of the potential impact that will affect this new billing model in the Mypimes of the Municipal Head of the Municipality of Istmina, Department of Chocó, has been prepared, studying and reflecting the advantages and disadvantages that arise during the start-up of the implementation of electronic billing prescribed by DIAN.