Analysis of the Implementation of the Electronic Billing System in the IPS of Cucuta Análisis de la Implementación del Sistema de Facturación Electrónica en las IPS de Cúcuta

Abstract

Since the last century, many countries have tried to implement electronic invoicing, but with the successive changes in the variability of taxes, the way in which this type of invoice is applied has been altered for some countries, but with the common purpose of reflecting a sale and collecting a tax; and in Colombia, electronic invoicing is supported by the electronic signature under Law 527 (1999), which protects the parties to the transaction agreement. Therefore, the electronic invoice is a verification instrument for the customer and for the company, regarding a transaction that has been carried out through a sale and purchase. It identifies the company, the customer, the date, the amount, the description of the items and the discounts included.  The general objective of this research is to analyze the implementation of electronic invoicing in the IPS of Cúcuta. A descriptive analysis methodology based on books, texts, and secondary sources from the Internet is also applicable.  It is concluded that the research is important because it supports for accounting, a paper instrument, which coded will be accounted for as a sale of the IPS; also will be accumulating the amounts that are required for the deductions of taxes and other fiscal taxes; and other features that are required to keep the record of an IPS client and any other legal purpose that may be given.