Electronic billing in Colombia, Brazil and Chile: analysis of its procedures and conditioning aspects

• Autor(a) principal: Hernandez Aros, Ludivia
• Data de Publicação: 2021
• Outros Autores: Martínez Romo, Karen Sofía, León Galvis, María Alejandra, Florez Guzman, Mario Heimer
• Tipo de documento: Artigo
• Idioma: spa
• Título da fonte: CAFI (São Paulo)
• Texto Completo: https://revistas.pucsp.br/index.php/CAFI/article/view/52112

The purpose of the countries in implementing this invoicing system is aimed at modernization, which also offers advantages for commercial entities and for the national government of each country. For the companies of the different countries, this process influences the improvement of administrative procedures, which allows savings in costs and time, making this service more dynamic and minimizing billing errors. Similarly, governments benefit in terms of tax evasion, which is the main problem of economic growth that countries have, guaranteeing the states, full access to the accounts and financial operations of the entities. In this context, this study analyzes in a comparative way the electronic invoicing process in the countries of Brazil, Chile and Colombia, with its evolution through time in its procedures and conditioning aspects. At a methodological level, it is a descriptive and documentary type study where similarities and contrasts are observed, such as the non-admission of technological suppliers in Brazil, and similarities between Colombia, Chile and Brazil, such as the XML format used, the electronic signature required, its mandatory conservation, which ranges between 5 and 6 years, among other aspects.