Transición de la facturación electrónica para personas naturales en 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.