Análisis de la implementación de la factura electrónica en las empresas de bienes agrícolas, sector Machala.

Abstract

Electronic invoicing is a method that allows taxpayers to generate sales and withholding receipts through the use of a system, thereby reducing processes and costs for organizations. In the Ecuadorian territory, this form of invoicing, although it has been applied voluntarily for years, became mandatory for many sectors as of 2022, creating a number of benefits and disadvantages for organizations after its implementation. Therefore, this research is oriented to analyze the application of electronic invoicing in agricultural goods companies in the Machala sector. In order to achieve the objective, a quantitative research of non-experimental design was applied, with a deductive method and a positivist paradigm. Likewise, a population of 62 commercial companies of agricultural inputs in the province of El Oro was maintained, however, 40 companies of this activity that carry out their operations in the city of Machala were left as a definitive sample. Among the results obtained, it was possible to show that taxpayers are almost entirely aware of the subject, and that this process has allowed them to reduce costs and time; however, there have been setbacks related to the information and service provided by the Internal Revenue Service (SRI) platform. Thus, it can be concluded that electronic invoicing in agricultural companies is still in the adaptation stage and there are still factors that need to be improved in order to achieve efficient processes.