Search

The objective of this study is to conduct a bibliometric review of literature on electronic invoicing to provide an understanding of the growing field and valuable sources for future research. A total of 191 papers within the period of 1997 to July 2021 were included in our analysis. The systemic analysis revealed several insights in research progression over two decades, relevant authors and leading institutions including countries, most frequent keywords, and the principal methodolo-gies and theories adopted. Although the field of electronic invoicing is still emerging, it is interesting to see trending keywords such as 'data mining', 'automation', 'blockchain', 'digital storage', and 'machine learning' as demonstrated in recent publications. The study also attempted to develop a framework and proposed an integrated theory of electronic invoicing since the general theoretical framework does not exist in the literature. Several research gaps were exposed related to more studies in the emerging field of electronic invoicing and how future studies could further shape the field by addressing yet unanswered questions. We anticipate that the findings in this study will be a valuable contribution and resource for e-invoicing research.

El régimen simple tiene la finalidad de reducir las cargas tributarias e impulsar el emprendimiento y las nuevas tecnologías para formalizar empresas garantizando el cumplimiento establecido en el Estatuto Tributario (Barberan, 2019), y los retos que imponen los avances tecnológicos. Este artículo tiene como objetivo determinar los factores del nuevo régimen de tributación simple, y su influencia en la creación y formalización de empresa, así como en el desarrollo del emprendimiento a través de las nuevas tecnologías en Colombia, por medio de una investigación mixta, con un enfoque triangular que reúne la revisión documental y la aplicación de encuestas como instrumento de recolección de la información, tomando como muestras comerciantes de la localidad de Engativá en el barrio Quirigüa de la ciudad de Bogotá. De acuerdo con los resultados obtenidos se puede evidenciar que algunos de los comerciantes entrevistados desconocen los beneficios que tendrían al acogerse al régimen simple, no se han formalizado por temor a los costos que se puedan presentar, como los impuestos y el tiempo que puedan emplear para la realización de trámites. Adicionalmente, y teniendo en cuenta que uno de los requisitos para pertenecer a este régimen es el de facturación electrónica, muchos aún no lo llevan a cabo, de igual manera porque implica costos que no tienen contemplados. The simple regime is intended to reduce tax burdens and boost entrepreneurship and new technologies to formalize companies, guaranteeing compliance established in the tax statute (Barberan, 2019), and the challenges posed by technological advances. This article aims to determine the factors of the new simple tax regime and its influence on the creation and formalization of a company, as well as the development of entrepreneurship through new technologies in Colombia. Through a mixed investigation with a triangular approach that gathers the documentary review and the application of surveys as an instrument of information collection, taking as samples merchants in the city of Bogotá, in the town of Engativa in the Quirigüa neighborhood. According to the results obtained, some of the merchants interviewed are unaware of the benefits that they would have by availing themselves of the simple regime, they have not been formalized for fear of the costs that may arise, such as taxes and the time they may spend to carrying out procedures. Additionally, and considering that one of the requirements to belong to this regime is that of electronic invoicing, many have not yet carried it out, in the same way because it involves costs that are not contemplated.

[CA] L’any passat 2021, va sorgir la necessitat a l'Aràbia Saudita de començar a desenvolupar un projecte (El Projecte "FATOORAH") pel qual, totes les empreses d'aquest país que realitzen facturació electrònica, han de començar a enviar aquests documents al portal de facturació electrònica que ha habilitat l'autoritat fiscal Saudita, coneguda com "ZATCA", seguint el format de document acceptat pel portal, i a més, obligant aquestes empreses a emmagatzemar aquestes factures i tindre la possibilitat de generar una còpia completament electrònica al client, eliminant així les factures manuals, les quals ja no seran acceptades. Aquest ha sigut el començament del gran projecte que ha dut a terme l'empresa EDICOM, una empresa proveïdora d’EDI (Intercanvi Electrònic de Dades) amb seu a València, la qual porta tota la seua vida empresarial oferint gran varietat de solucions informàtiques entre les quals es troba l'estudiada. En aquest treball es detalla la parametrització i configuració que s'ha realitzat específicament per a la primera fase d'aquest projecte, així com tots els processos i desenvolupament que s'ha dut a terme en aquesta empresa per a poder transformar i enviar aquestes factures, des del format propi i personalitzat de cada client, fins al format acceptat pel portal de l'Aràbia Saudita, tenint en compte tots els camps obligatoris i requerits per aquest, [ES] En el pasado año 2021, surgió la necesidad en Arabia Saudí de comenzar a desarrollar un proyecto (El Proyecto "FATOORAH") por el cual, todas las empresas de este país que realicen facturación electrónica, deben comenzar a enviar estos documentos al portal de facturación electrónica que ha habilitado la autoridad fiscal Saudí, conocida como "ZATCA", siguiendo el formato de documento aceptado por el portal, y además, obligando a estas empresas a almacenar dichas facturas y tener la posibilidad de generar una copia completamente electrónica al cliente, eliminando así las facturas manuales, las cuales ya no serán aceptadas. Este ha sido el comienzo del gran proyecto que ha llevado a cabo la empresa EDICOM, una empresa proveedora de EDI (Intercambio Electrónico de Datos) con sede en Valencia, la cual lleva toda su vida empresarial ofreciendo gran variedad de soluciones informáticas entre las cuales se encuentra la estudiada. En este trabajo se detalla la parametrización y configuración que se ha realizado específicamente para la primera fase de este proyecto, así como todos los procesos y desarrollo que se ha llevado a cabo en esta empresa para poder transformar y enviar estas facturas, desde el formato propio y personalizado de cada cliente, hasta el formato aceptado por el portal de Arabia Saudí, teniendo en cuenta todos los campos obligatorios y requeridos por éste., [EN] In the past year 2021, the need arose in Saudi Arabia to start developing a project (The "FATOORAH" Project) by which all the companies in this country that perform electronic invoicing must start sending these documents to the billing portal that the Saudi Tax Authority, known as "ZATCA", has enabled, following the document format accepted by the portal, and also forcing these companies to store said invoices and have the possibility of generating a complete electronic copy for the client, eliminating thus manual invoices, which will no longer be accepted. This has been the beginning of the great project carried out by the company EDICOM, an EDI (Electronic Data Interchange) provider company based in Valencia, which has spent its entire business life offering a wide variety of IT solutions, including the one studied. This work details the parametrization and configuration that has been made specifically for the first phase of this project, as well as all the processes and development that have been carried out in this company to be able to transform and send these invoices, from the own and personalized format of each client, to the format accepted by the portal of Saudi Arabia, taking into account all the mandatory fields required by it.

Counties in Kenya have adequate revenue based in financing their current services, but the collection levels are often low. Thus the counties are striving to re–engineer strategies towards improvement of revenue collections since it is their mandate to offer quality and timely service delivery to the residents and they cannot proceed well without enough finances to run crucial activities. The study therefore seeks to investigate the influence of finance digitization on revenue collection in Trans-Nzoia County. The specific objective was to find out how electronic invoicing influence revenue collection process in Trans-Nzoia County. The research methodology included descriptive research design with target population of 195 respondents comprising management and directors of revenue staffs, revenue collecting and reporting staffs. Proportional stratified random sampling technique was used to obtain a sample size of 100 respondents from the target population. Open and closed ended questionnaires was used and lastly the data collected was analyzed quantitatively and qualitatively and presented in form of tables, pie charts and bar graphs using Statistical Package for Social Science (SPSS). The study concluded that the adoption of electric invoicing by county governments not only improves revenue collection but also accurate and timely tax compliance facilitates revenue collection process in the revenue department. The study recommended that revenue collection officers should adopt electronic invoicing as it as accrued benefits in the revenue collection processes especially it helps improve accuracy and timely tax compliance. To the government and policy makers, this study recommends that training should be offered to county revenue officers on the importance of financial digitization and its contribution to enhancing revenue collection. The government agencies in charge of all revenue collection should also organize seminars for training on critical financial software skills and make it a perquisite for all revenue departments. Keywords: Electronic Invoicing, Revenue Collection. Title: Influence of Finance Digitization on Revenue Collection in Trans-Nzoia County, Kenya Author: Nalwelisie Cyrilla Chikombe, Dr. Joseph Gichure Mwangi International Journal of Recent Research in Commerce Economics and Management (IJRRCEM) ISSN 2349-7807 Vol. 9, Issue 4, October 2022 - December 2022 Page No: 60-68 Paper Publications Website: www.paperpublications.org Published Date: 19-October-2022 DOI: https://doi.org/10.5281/zenodo.7225557 Paper Download Link (Source) https://www.paperpublications.org/upload/book/Influence%20of%20Finance%20Digitization-19102022-8.pdf, International Journal of Recent Research in Commerce Economics and Management (IJRRCEM), ISSN 2349-7807, Paper Publications, Website: www.paperpublications.org

A Faturação Eletrónica é uma realidade relativamente recente nas organizações em Portugal. À data de hoje, é ainda apenas obrigatória na relação entre o Estado e as empresas. Por esta razão, a experiência e literatura acerca do tema são ainda reduzidas, identificando-se, por isso, uma oportunidade para desenvolver este tema Este trabalho tem como objetivo identificar o que é a Faturação Eletrónica, quais os seus processos envolvidos na sua implementação e os seus custos, dificuldades e benefícios, especialmente na ótica da Administração Pública, como cliente, e empresas do setor privado, como fornecedores. Desenvolveu-se um estudo exploratório com a participação de vários utilizadores do sistema de Faturação Eletrónica. Consequentemente, foram utilizados três métodos de recolha de dados: análise documental de artigos e legislação relevante sobre a temática da Faturação Eletrónica; entrevistas semiestruturadas e uma análise detalhada do estudo onde foram sistematizados os resultados deste projeto. Esta investigação estudo de que forma as empresas estão a usar a Faturação Eletrónica, quais os principais impactos, as vantagens percecionadas, e as recomendações para a melhoria do processo. As conclusões apresentadas neste estudo trazem benefícios tanto a nível académico, expandindo o conhecimento disponível sobre o tema, como a nível profissional, deixando pistas para a adoção de melhorias na prática. Electronic Invoicing is a recent reality in organizations in Portugal. As of today, it is still only mandatory in the relationship between the State and companies. For this reason, the experience and literature on the subject are still limited, identifying, therefore, an opportunity to develop this theme. This work aims to identify what Electronic Invoicing is, what processes are involved in its implementation and its costs, difficulties, and benefits, especially from the point of view of Public Administration, as a customer, and private sector companies, as suppliers. An exploratory study was carried out with the participation of several users of the Electronic Invoicing system. Consequently, three data collection methods were used: document analysis of articles and relevant legislation on the topic of Electronic Invoicing; semi-structured interviews and a detailed analysis of the study where the results of this project were systematized. This investigation studies how companies are using Electronic Invoicing, what are the main impacts, perceived advantages, and recommendations for process improvement. The conclusions presented in this study bring benefits both at an academic level, expanding the available knowledge on the subject, and at a professional level, leaving clues for the adoption of improvements in practice.

Predmet ovog rada je elektroničko fakturiranje koje se pojavljuje kao moderan, pouzdan i učinkovit način rukovanja i obrade faktura bez potrebe za papirom . Istražuje se kakav utjecaj elektroničko fakturiranje ima na poslovanje poduzeća, uloga države u uvođenju elektroničkog fakturiranja te perspektiva budućeg razvoja elektroničkog fakturiranja. U prvom dijelu rada, opisuje se problem i predmet istraživanja, zadani su ciljevi koji se žele postići istraživanjem te su postavljene istraživačke hipoteze. Drugi dio rada objašnjava kako proces digitalne transformacije zahvaća sve segmente društva i gospodarstva. U trećem dijelu opisuje se tradicionalno fakturiranje nasuprot elektroničkom, koje prednosti donosi elektroničko fakturiranje, pregled modela elektroničkog fakturiranja te uloga informacijskih posrednika. Četvrto dio rada se bavi zakonskom regulativom na razini EU i RH, te posebnom ulogom FINA- e na hrvatskom tržištu elektroničkog fakturiranja. Istraživanjem se zaključuje kako s veličinom poduzeća raste i prihvaćenost elektroničkog fakturiranja u poduzećima. Dokazuje se značajna uloga države u prihvaćanju elektroničkog fakturiranja, te se utvrđuje da većina poduzeća koja još nisu uvela elektroničko fakturiranje imaju namjeru uvesti navedenu tehnologiju. The subject of this paper is electronic invoicing, which appears as a modern, reliable and efficient way of handling and processing invoices without the need for paper. The impact of electronic invoicing on business operations, the role of the state in the introduction of electronic invoicing, and the perspective of the future development of electronic invoicing are investigated. In the first part of the paper, the problem and the subject of the research are described, the goals to be achieved by the research are set, and the research hypotheses are set. The second part of the paper explains how the process of digital transformation affects all segments of society and the economy. The third part describes traditional versus electronic invoicing, the advantages of electronic invoicing, an overview of the electronic invoicing model, and the role of service providers. The fourth part of the paper deals with legal regulations at the level of the EU and the Republic of Croatia, and the special role of FINA in the Croatian electronic invoicing market. The research concludes that the acceptance of electronic invoicing in companies increases with the size of the company. The important role of the state in the acceptance of electronic invoicing is proven, and it is determined that most companies that have not yet introduced electronic invoicing intend to introduce the mentioned technology

[ES] En estos últimos años algunos países de África y Oriente Medio como Uganda o Arabia Saudí han actualizado sus obligaciones tributarias mediante la imposición a las empresas de la obligación de facturación electrónica, adaptándose así a los pioneros estándares europeos. Este proceso obliga a todo tipo de empresas a realizar un proceso de extracción e intercambio electrónico de datos que requiere ser analizado y ejecutado por sus departamentos fiscales y tecnológicos. En el presente trabajo, se realiza un análisis de la digitalización de la facturación electrónica de estos países en desarrollo y sus obligaciones. Además, también se analizará cómo esta digitalización permite a las autoridades tributarias de estos países realizar un control para revisar el correcto cumplimiento tributario por parte de los contribuyentes. Por último, se exponen una serie de conclusiones basadas en el análisis de esta digitalización, así como una serie de recomendaciones en relación a estos resultados., [EN] In recent years, some countries in Africa and the Middle East, such as Uganda and Saudi Arabia, have updated their tax obligations by imposing electronic invoicing obligations on companies, thus adapting to the pioneering European standards. This process obliges all types of companies to carry out a process of electronic data extraction and exchange that needs to be analyzed and executed by their tax and technology departments. In this paper, an analysis of the digitalization of e-invoicing in these developing countries and their obligations will be carried out. In addition, it will also analyze how this digitalization allows the tax authorities of these countries to carry out a control to check the correct tax compliance of taxpayers. Finally, a series of conclusions will be drawn based on the analysis of this digitalization, as well as a series of recommendations in relation to these results., [CA] En aquests últims anys alguns països d'Àfrica i Orient Mitjà com Uganda o l'Aràbia Saudita han actualitzat les seues obligacions tributàries mitjançant la imposició a les empreses de l'obligació de facturació electrònica, adaptant-se així als pioners estàndard europeus. Aquest procés obliga a tot tipus d'empreses a realitzar un procés d'extracció i intercanvi electrònic de dades que requereix ser analitzat i executat pels seus departaments fiscals i tecnològics. En el present treball, es realitza una anàlisi de la digitalització de la facturació electrònica d'aquests països en desenvolupament i les seues obligacions. A més, també s'analitzarà com aquesta digitalització permet a les autoritats tributàries d'aquests països realitzar un control per a revisar el correcte compliment tributari per part dels contribuents. Finalment, s'exposen una sèrie de conclusions basades en l'anàlisi d'aquesta digitalització, així com una sèrie de recomanacions en relació a aquests resultats.

En los últimos años, la globalización y la tecnología han impactado de manera general la sociedad, dando nuevos instrumentos al ser humano para ser cada vez más eficiente a la hora de llevar a cabo sus actividades económicas, es allí donde estas nuevas herramientas son usadas por los gobiernos para tener un grado de confiabilidad y control elevado del recaudo de los impuestos, razón por la cual, el Estado colombiano reglamentó el sistema de facturación electrónica para las compañías, con el fin de mejorar sus procesos de fiscalización y conocer de manera más detallada las operaciones económicas que desarrollan las compañías. El presente trabajo, está fundamentado en una investigación realizada a las pequeñas y medianas empresas (PYME) de la ciudad de Villavicencio, específicamente las que tienen como actividad principal: la venta de repuestos para automóviles y que se encuentran ubicadas en el barrio los Maracos. Con el fin de conocer, el estado de cumplimiento de la implementación del sistema de facturación electrónica en las compañías ubicadas en este sector, o si tienen conocimiento de la obligatoriedad de aplicación y los correspondientes riesgos de sanción a los que estarían expuestos según el Decreto 2242 del 2015 en Colombia si no lo estuviesen cumpliendo. Esta investigación dará respuesta a través de la aplicación de una metodología compuesta por 4 fases, a saber, 1). búsqueda de las compañías dentro y fuera de la zona objetivo de manera aleatoria en lugares de mayor concurrencia con un objeto social de venta de autopartes para automóviles, 2). creación del instrumento (encuesta) de medición para medir o descubrir el impacto de la implementación del sistema de facturación mediante vivencias e inconvenientes que ha tenido las sociedades con la utilización de este sistema y así saber que impacto puede darse, posteriormente 3). dar una aplicación del instrumento de investigación para las empresas escogidas y, finalmente 4). el análisis de los datos recolectados de manera cuantitativa y cualitativa, por lo tanto, esto permitirá analizar de manera detallada el impacto del sistema de facturación electrónica en las operaciones y actividades que llevan a cabo las compañías, haciendo énfasis en el impacto que puede traer su implementación. Así, de ser posible se indicará una serie de recomendaciones con el fin de mejorar este proceso y la ralentización que este puede generar, y conforme a los resultados obtenidos de esta indagación se determinará si ha tenido un impacto favorable o desfavorable para las organizaciones, desde el ámbito económico hasta el control de los procesos internos y el manejo adecuado de los inventarios. Con lo anterior, también se da paso a un tema que es de vital importancia para las organizaciones, la seguridad fiscal, teniendo en cuenta que la función principal de esta herramienta digital es el tener una mejor comunicación con el ente regulador de los tributos, que para el caso colombiano está dirigida por la Dirección de Impuestos y Aduanas Nacionales (DIAN), la cual podrá conocer de manera más rápida, detallada y en tiempo real las actividades de las empresas que usan este sistema de facturación, para así reducir la evasión fiscal en Colombia. In recent years, globalization and technology have had a general impact on society, giving new instruments to human beings to be increasingly efficient in carrying out their economic activities, where these new tools are used by governments to have a high degree of reliability and control of tax collection, which is why the Colombian State regulated the electronic invoicing system for companies, in order to improve their control processes and to know in more detail the economic operations developed by companies. This work is based on a research carried out in small and medium-sized enterprises (SMEs) in the city of Villavicencio, specifically those whose main activity is the sale of spare parts for automobiles and which are located in the neighborhood of Los Maracos. In order to know, the status of compliance with the implementation of the electronic invoicing system in companies located in this sector, or if they are aware of the mandatory application and the corresponding risks of sanction to which they would be exposed according to Decree 2242 of 2015 in Colombia if they were not complying with it. This research will give answer through the application of a methodology composed of 4 phases, namely, 1). search of companies inside and outside the target area randomly in places of greater concurrence with a social object of sale of auto parts for automobiles, 2). creation of the instrument (survey) of measurement to measure or discover the impact of the implementation of the billing system through experiences and inconveniences that the companies have had with the use of this system and thus know what impact can occur, then 3). The application of the research instrument for the selected companies and, finally, 4). the analysis of the data collected in a quantitative and qualitative way, therefore, this will allow a detailed analysis of the impact of the electronic invoicing system in the operations and activities carried out by the companies, emphasizing the impact that its implementation can bring. Thus, if possible, a series of recommendations will be made in order to improve this process and the slowdown it may generate, and according to the results obtained from this research, it will be determined whether it has had a favorable impact or not. The results of this research will determine whether electronic invoicing has had a favorable or unfavorable impact on the organizations, from the economic field to the control of internal processes and the adequate management of inventories. With the above, it also gives way to an issue that is of vital importance for organizations, tax security, taking into account that the main function of this digital tool is to have better communication with the tax regulator, which in the Colombian case is led by the Directorate of National Taxes and Customs (DIAN), which may know more quickly, in detail and in real time the activities of companies that use this billing system, in order to reduce tax evasion in Colombia. Contador Público http://www.ustavillavicencio.edu.co/home/index.php/unidades/extension-y-proyeccion/investigacion Pregrado

En el presente documento escrito a manera de ensayo, se realiza una aproximación entorno a la realidad conceptual y práctica de la facturación electrónica en Colombia. Para ello, se exhibe de forma descriptiva la evolución normativa de la reglamentación al artículo 616-1 del Estatuto Tributario Nacional, donde se consigna la interpretación conceptual de la facturación electrónica, identificando la evolución desde la concepción como documento equivalente a la factura hasta convertirse en obligatoria su emisión y ser la única como documento válido en las transacciones económicas. A su vez, el presente ensayo pretende identificar la evolución normativa que ha permitido la implementación de la facturación electrónica, realizando un análisis sobre el proceso de implementación al interior de la Escuela Militar de Cadetes ¨José María Córdova¨ (ESMIC), describiendo las implicaciones y las ventajas de su utilización. Finalmente, se plantea la importancia para la eficiencia institucional que trae consigo la implementación de la facturación electrónica. In this document written as an essay, an approach is made around the conceptual and practical reality of electronic invoicing in Colombia. To this end, the normative evolution of the regulations to article 616-1 of the National Tax Statute is exhibited in a descriptive way, where the conceptual interpretation of electronic invoicing is recorded, identifying the evolution from conception as a document equivalent to the invoice until its issuance becomes mandatory and be the only one as a valid document in economic transactions. In addition, this essay aims to identify the regulatory evolution that has allowed the implementation of electronic invoicing, carrying out an analysis of the implementation process within the Military School of Cadets "José María Córdova" (ESMIC), describing the implications and advantages of its use. Finally, the importance for institutional efficiency that the implementation of electronic invoicing brings is raised. Especialización