FACTURACION ELECTRONICA EN EL ECUADOR Y SU IMPACTO EN EL FLUJO DE EFECTIVO EMPRESARIAL

Abstract

In our country the Internal Revenue Service as a regulator in the application and collection of Tax Tax in recent times has experienced a great expansion in the regulation of the enforcement and collection thereof. And in his commitment to citizenship continue constantly improving from year 2012 adopted rules for issuing electronic bills of sale, retaining and supporting documents. This regulation states that documents can be issued tax transactions by data messages, and have the same legal and tax validity to print the invoice. Among the requirements to be valid electronic invoice is an electronic signature which is what identifies and customize data sent digitally to a complete, safe and reliable way. This model is already implemented in some South American countries as are Chile, Brazil, Colombia, Peru, among others, which gave great results in business and tax The aim of this paper is to show the advantages and disadvantages of implementing this system companies, for which was taken as example a commercial company that imports materials Hardware results from estimating costs for issuance of electronic documents showed this will have some positive impact on cash flow that will have to incur additional costs unlike the issuance of preprinted but will have great advantages because all the information of the sales receipts and supporting documents will be in line and this will result in improved administrative processes of the company.