Análisis del impacto que tiene la implementación de la normativa para el nuevo esquema de emisión de comprobantes de venta, retención y documentos complementarios mediante mensajes de datos, emitida por el SRI en marzo de 2012. Caso práctico COAC Jardín Azuayo

Abstract

The new scheme for issuing electronic vouchers is a system whereby the use of paper to the emission of invoices, retentions and complementary documents is replaced using data messages, thus achieving the issuance and approval of these documents can be made online via internet. Electronic vouchers as physicists must comply with legal and regulatory requirements for issuance and authorization, in that aspect the present work gathers the research on this very important issue within the accounting and tax, within which discusses key aspects to consider for the correct application of this new system, for which was taken as reference the case of implementation carried out at COAC Jardin Azuayo. Accordingly, it will be announced what accounting, operational and financial impact caused by the implementation of the resolution issued by the SRI for this purpose. This was done by comparing the results obtained by the institution studied before and after starting to work with this scheme.As a result several benefits were observed, among which increased agility in accounting procedures, optimized procedures billing, redirect personnel to more productive activities and the improvement of the institutional image product of the highest quality of service, in addition to generate economic benefits saving product that represents the stop incurring the costs associated with the physical issuance of vouchers.