ANÁLISIS DEL PROCESO DE IMPLEMENTACIÓN DE LA FACTURACIÓN ELECTRÓNICA EN EL ECUADOR.

Abstract

This article describes the process undertaken by the tax authorities in the implementation of the so-called electronic invoicing in Ecuador, with special analysis on the development of the guidelines applied for the adoption, which have been various reforms since its pilot program discussed until today, bringing with it several questions on whether the essence of this process still remains or was denatured; in turn, it is evaluated generally implemented the process for incorporating this new scheme of issue and whether the country is prepared with the technological parameters that this process requires. Additive, the article offers considerations of last renovation ordered by the Tax Administration published in October of fiscal year 2014, which provides the main question on the conservation of the essence when initially proposed plan. Finally, we conducted an analysis of the implementation of electronic invoicing carried in Ecuador compared to the neighboring country of Chile, the country chosen for this study, since Chile has made the adoption of the issuance of electronic documents in a manner solid.