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SOFTWARE DIAN: Facturación electrónica en Colombia
(Universidad Santiago de Cali, 2020) Silva Gutiérrez, Ingrid Dahian; Lozano Jaramillo, Juan David; Rincón Londoño, Yuliana; Gongora Vanegas, Boris
Colombia is adapting to technological means, implementing friendly, reliable, regulated and organized software for the implementation of electronic invoicing, which allows greater control for regulatory bodies to monitor more closely the internal movements of companies. The purpose of this research was to study the guidelines issued by the DIAN National Tax Office, to benefit from the implementation of the terms, technical and technological mechanisms of the DIAN software to execute electronic invoicing in Colombia by 2020. The work It was carried out from a review of documents in electronic databases, then a documentary analysis was made for the bibliographic review of current decrees and laws. The results show that for this year, all companies without exception must be invoicing electronically, using software previously authorized by DIAN, must comply with the requirements set forth by the administration and the legally required conditions.