Diseñar herramientas y orientar a contribuyentes en los procesos de facturación electrónica para contribuir a la gestión y procesos de implementación en la Jurisdicción de la DIAN Seccional Pamplona y sus pueblos aledaños (Silos, Chitagá, Mutiscua, Pamplonita y Cácota) por medio de la solución gratuita de la DIAN en el primer semestre del año 2020.

Abstract

Electronic invoicing consists of the transmission of invoices or documents between sender and receiver by electronic means, digitally signed with certificates, and with prior validation by DIAN so that state entities have accurate and timely information, and in said register, they can combat evasion, with the same legal validity as paper invoices. The implementation of the FE is a fair and necessary measure imposed by the national government in order to control tax evasion and improve tax management, to meet this purpose the DIAN is in the process of implementing the electronic invoice with prior validation established after regulation 2248 of 2017, currently electronic invoicing is regulated by decree 358 of 2020 and its implementation schedule is resolution 000042 of 2020. The objectives of the FE are to create a versatile and dynamic entity, since obtaining adequate and timely and prior validity means that the management of officials to evaluate the information is more agile, avoiding the reprocessing of administrative waste and generating a dynamic in the technological part, with respect to the economic movement of each company and thus achieve a real and timely economic diagnosis. The proposal to improve electronic invoicing processes seeks to achieve the objectives proposed by DIAN, to be able to implement a relationship with taxpayers and to provide guidelines, helping to meet the goals proposed for the year 2020, creating awareness of the use of the electronic billing. Reason why it is convenient to implement the DIAN free solution electronic invoicing model for micro and small companies, so that it really allows achieving objectives and controlling evasion, while being beneficial for all the actors in the system.