Facturación electrónica versus facturaciónclásica. Un estudio en el comportamiento financiero mediante estudios de casos

Abstract

Electronic Invoicing (EI) arises from technological progress since the advent of the Internet; these digital documents seek to replace the traditional Invoice (TI). The first signs of electronic invoicing were in 1997 through the Organization, Europe Articulate Numbering Association (EAN -UCC) currently Global System One (GS1) which has the obligation to implement electronic invoicing since 2009, the aim of this article is to assess through case studies, the unit costs in issuing traditional bills versus the unit cost by implementing electronic invoicing, the variables studied were: salary, supplies, maintenance, depreciation based on the financial statements reflected on the Form 101 or 102 submitted in 2013 to the Internal Revenue Service - SRI. This study shows how the cost to issue traditional invoices versus electronic invoices are varied and there is an economic saving by applying EI that fluctuates from 32% to 57%, cost optimization by changing the TI and the accounting profits would increase, benefiting to elements such as: profit sharing to workers, income tax and profit sharing to shareholders.

Keywords

• electronic documents
• electronic invoicing
• electronic documents assessment