Transición de la facturación electrónica para personas naturales en colombia.
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Date
2022
Authors
Daza Martinez, Jessica Fernanda
Montes Sinisterra, Lina Esmeralda
Advisors
Adrian Marcel Garcia Caicedo
Editors
Journal Title
Journal ISSN
Volume Title
Publisher
Corporación Universitaria Minuto de Dios.
Type
Thesis
Rights
Atribución-NoComercial-SinDerivadas 2.5 Colombia
Abstract
Traditional billing in Colombia has had different significant impacts that are not necessarily
positive, since they generated in many cases on economic and operational costs, as well as
difficulties for the filing and search process within a documented management system. It is
therefore that this research is based on the interest of knowing the benefit and importance of
electronic invoicing in natural persons in Colombia. The method implemented to meet the research
objectives was a mixed approach. The population under study were the natural persons found in
the articles, essays, books and other documents deposited in the databases that would allow
generating a search based on inclusion and exclusion criteria. A total of 12 documents were
selected which contained the information necessary to fulfill the objective set. Among the most
relevant results, it was found that the social benefits of electronic invoicing in individuals are of a
different nature but have a significant impact on the population of Colombia. Also, many of the
sanctions established for non-compliance with the DIAN rule generate economic, social and
political implications of great impact. Finally, electronic invoicing processes and their transition
are mediated by control bodies such as DIAN and supervised by statutes, decrees and other legal
compliance orders for the transparency and generation of value in commercial processes.
Description
Identificar la necesidad a la transición de la facturación electrónica para personas
naturales en Colombia.
Keywords
Facturación Electrónica, Personas Naturales, Tributacion, Electronic invoicing, Natural person, Taxation