Browsing by Author "Ospina Morales, Yamilec"
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Item La Factura Electrónica en Colombia(Universidad Santiago de Cali, 2018) Ospina Morales, Yamilec; Góngora Vanegas, BorisWith the enactment of decree 1349 on August 22, 2016 by the government, Colombia definitely enters into the massification and implementation of the electronic invoice as title value, mandatory form as of January 1, 2019 and voluntarily -previous authorization - from January 1, 2018. Both DIAN and Colombian companies hope that this new era will bring benefits for both parties. DIAN expects that this mechanism will become an important tool in its efforts to control evasion, which only for the IVA (for its acronym in Spanish) case expects to be between 23% and 40% of what is actually collected, on the other hand for Colombian companies is the opportunity to get in step with globalization and advance in the automation of processes that allow them to improve competitiveness, reduce costs, generate new businesses and access to factoring in less time of Title Value. For both, have a more reliable mechanism in terms of document management, traceability and security. The challenge for the 25,000 companies that DIAN expects to adopt the mechanism will be for the remainder of 2017 and 2018 to make internal adjustments in their companies in terms of logistics, procedures, personnel training and evaluation of platforms or software to avoid penalties and setbacks.