Análisis de la implementación de facturación electrónica para personas naturales y jurídicas del régimen general y rimpe emprendedores en el Ecuador periodo 2022.

Abstract

The State permanently seeks mechanisms for taxpayers to comply with their tax obligations in order to obtain higher income from their collection, which in turn is used to comply with the General State Budget, for this reason, various countries have forced taxpayers to implement the electronic invoicing system, where Ecuador has not been the exception, making the decision that as of November 29, 2022 it becomes an obligation for natural and legal persons belonging to the RIMPE regime or entrepreneurs, who have incomes from 0 to 300,000 dollars a year. Electronic invoicing becomes a computer mechanism where the seller electronically sends the document or invoice to the buyer so that the commercial transaction is recorded, in addition to complying with the country's tax laws. In this way, the Internal Revenue Service obtains information on said transaction, avoiding any type of tax evasion by the taxpayer. Electronic invoicing has proven to be a very important engine to promote the digital transition, both for the public administration and for the economic sectors. In addition, it has made a ubstantial contribution to reducing the VAT gap. To this is added that the State implements new mechanisms to increase the tax culture in the general public, specifically in entrepreneurs, whether natural or legal, with which it seeks to increase collections to face social, economic, cultural issues facing a country. The participation of all relevant interested parties should be considered as a key factor in creating the necessary conditions for the adoption of electronic invoicing. This technological tool contributes to factors such as the reduction of administrative burdens, agility in the process of filling out the invoice, reduction of operational costs, less use of paper that contributes to the environment. That is why the organizations that are going to be obliged to this new system must be prepared both in knowledge and in technological resources for its implementation, complying with their fiscal obligations. The objective of the research is to prepare an analysis of the implementation of electronic invoicing for natural and legal persons of the General Regime and Rimpe entrepreneurs Regime to learn about the challenges that companies face. The methodology used was through the qualitative approach, phenomenological paradigm, inductive method, interview technique, with which it was possible to collect information to determine the benefits and challenges faced by the taxpayer. As a result, it was obtained that 47% of entrepreneurs have high knowledge and the rest have medium and low knowledge, they also stated that among the benefits of electronic invoicing are its agility and/or speed, its ease of use and ompliance with its tax obligations, a situation that favors its massification, contributing to the increase of the tax culture. The process to implement electronic invoicing has been through the hiring of an accountant, and the other through the manuals delivered by the SRI, which has a free platform so that the taxpayer can invoice electronically.