Facturación electrónica en la república del Ecuador: transparencia y efectividad en el registro de las transacciones comerciales.

Abstract

Although Ecuador was not one of the pioneering countries that implemented this billing project, it has been received little by little as it provides significant advantages and benefits to taxpayers, whether natural or legal persons, which are Internal Revenue Service ( SRI) communicates through an updated resolution those who must bill electronically taking into account various characteristics such as the amount, billing volume and its nature in order to reduce tax evasion in the country. The objective of this research is to evaluate the adaptation of this model which has generated multiple benefits in its commercial transactions, giving the efficiency and transparency of the information since taxpayers will be able to reduce costs and contribute to the environment. It is important that taxpayers take into account that their teams support the application of this method and especially keep trained personnel for the generation of digital transactions which does not bother their customers. The electronic invoice has the same validity of the manufacture, the SRI facilitates the requirements that must be fulfilled to be use of its service one of them is the electronic signature to be valid the documentation. The methodology that is applied is the descriptive method which obtains the necessary information to demonstrate that this innovative scheme arrived to give improvements and favor the economic development of the companies and taxpayers.