Impacto de la aplicación de la facturación electrónica para las pequeñas y medianas empresas (pymes) en el Municipio de Fundación / Magdalena.

Abstract

The general objective of this monograph is to know the impact of the application of electronic invoicing for small and medium-sized enterprises (SMEs) in the municipality of Fundación Magdalena, taking into account the essential aspects of electronic invoicing, such as its legal regulations, the benefits of implementing the different types of existing electronic invoices and the technologies used to implement them. Methodologically, the research process was assumed from the positivist paradigm since our approach is quantitative, which led us to verify through surveys and interviews through the research carried out that in its entirety a fairly large proportion of the population of Fundan is not unaware of the issue of electronic invoicing, thus determining that in the commercial sector according to its economic activity, 50% of the surveyed population are classified by small companies, assuming that this is the reason for the probability of little use of it. Based on the data provided by the results obtained in the surveys carried out in a certain sector of the population, we conclude that most of the companies in Fundana are not unaware of the issue of electronic invoicing and its benefits, but due to the lack of training regarding it, although there is a high level of familiarity with it, its implementation is relatively new.