Browsing by Author "NIEVES LOPEZ JUNIOR"

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    IMPLEMENTACIÓN DE LA FACTURACIÓN ELECTRÓNICA EN LAS PEQUEÑAS EMPRESAS DEL SECTOR FERRETERO DE LA CIUDAD DE VALLEDUPAR, DURANTE EL AÑO 2020
    (2023-08) NIEVES LOPEZ JUNIOR; HINOJOSA MEDINA ISABEL MARIA
    Electronic invoicing is a functional equivalent to a paper invoice which supports the purchase or sale of a good and loan of a service, which allows the different taxpayers to verify the income, this being an important document for the tax declaration; In this sense, the general objective was to analyze the impact of the implementation of electronic invoicing on small companies in the hardware sector in the city of Valledupar, during the year 2020. The implemented methodology had a quantitative cut, with a descriptive cross-sectional design, with a sample of 25 companies located between career eleven between seventeenth street and twenty streets, in the city of Valledupar, which are located in the downtown area. Results, it was possible to analyze that 84% of the SMEs that are in this sector have had great benefits through electronic implementation, since in the first place the organizational processes changed strategically, since there is clarity of the daily income and expenses of the entity; At a competitive level, they negotiate with large companies and finally there is a regularization in tax and fiscal issues that are in order. Although he mentions that one of the shortcomings was the training of the accounting area personnel, along with the choice of software, since some did not comply with Dian resolution 042. Therefore, it is concluded that the implementation of electronic invoicing in small companies in the city of Valledupar, promoted improvements within their accounting structures, originating an economic growth in sales and services offered within the last two years.