Análisis del proceso de implementación de la facturación electrónica en la ciudad de Cuenca en los contribuyentes especiales periodo 2013-2014

Abstract

This study presents an analysis of the process of implementing electronic invoicing. It will be held in the city of Cuenca in special taxpayers during the years 2013-2014. It is necessary to rigorously study every company involved in this process during the period mentioned. The primary objective of this research is to analyze the different processes to bill electronically, from the initial phase until its implementation. This will be done through surveys and interviews with the various Special Taxpayers already applying the Electronic Billing. Meaningful data will be collected in order to get a clearer panorama of the issues to be addressed in the course of this investigation. This study will benefit the Special Taxpayers who must apply this new way of billing electronically, provided by the IRS. This process brings many positive aspects, both for businesses and customers, providing authenticity of the information contained in the document, lower costs, and versatility in the administrative process and contribute to protect the environment by eliminating paper sheets.