Resumen

NAVAS ESPIN, Galo Renato; DAVILA JACOME, Pietra Catalina; NAVAS DAVILA, Renato Mathias  y  SILVA ALVAREZ, Nancy Deidamia. Implementation of electronic billing as reference material presented as a case study. Conrado [online]. 2023, vol.19, n.94, pp. 319-327.  Epub 10-Oct-2023. ISSN 1990-8644.

The electronic invoicing is erected like one of the principal opportunities of business linked to Internet and it takes effect from the 2012 in Ecuador. As I confer an objective aspect to this investigation it is proposed to describe his surging, implementation, and results. Enter the principal benefits perceived by users of the electronic invoicing it is found that you have the same validity than the physical documents, you make easy the process of invoicing to the customers, you contribute to the ambient midway because you do not require the impression, bigger certainty in the shelter of the electronic documents since it can be looked up the SRI's Web in the page rapidly or intervening on file in magnetic means or digitalizes, and make easy that the management processes of services, attention and control be faster and efficient. The electronic invoicing in the Ecuador for the sales of goods and services so much with tariff 12 % and 0 % of VAT in the period of the 2017 to September 2022 it catches up with the 832 thousand million dollars at the 24 provinces that fix the country, with a sustained tendency of growth. The emission of physical invoices demonstrates a decreasing tendency as from the implementation of the electronic invoicing in Ecuador.

Palabras clave : Electronic invoicing; Internet; Commerce; Sale of goods and services.

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