Diseño de implementación de la factura electrónica como mecanismo para hacer más eficiente el proceso de facturación en el área de BPS Deloitte.

Abstract

Communication technologies (TIC'S). These documents that feed tax information are regulated by the control entity on the part of the Dian state and must comply with the legal and regulatory requirements of traditional invoices, guaranteeing, among other things, the authenticity of its origin and the integrity of its contents. For taxpayers, the current Colombian system for issuing paper invoices does not allow improving the efficiency and quality of customer service and constitutes an obstacle to realize the aspiration to fully incorporate electronic commerce and thus maintain competitiveness. Being the following work a professional practice and finding in it shortcomings with the subject of electronic invoicing, we propose some objectives that structure the legal and operative part of the electronic invoice through Microsoft Dinamics NAV accounting software used by the firm Deloitte. Although the tax system does not require the implementation of electronic invoicing in all sectors, the State must initiate a transition process to adopt it definitively, due to the multiple benefits it brings to the functioning and economy of the country. The Electronic Billing model currently in force in Colombia has some characteristics that prevent its rapid overcrowding, in addition to not facilitating control: there is no defined standard format for electronic documents, there is no standard mechanism to guarantee the integrity and authenticity of the electronic documents. It is important for the firm to offer much more efficiency for clients in their accounting processes, making a diagnosis and implementing an instructive for the entity that clarifies the process under its accounting tool.