EFECTOS DE LA FACTURACIÓN ELECTRÓNICA EN LAS EXPORTADORAS BANANERAS DE GUAYAQUIL

Abstract

In this research report, the main objective will be to explain the effects of the implementation of electronic invoicing in the banana exporters of Guayaquil in order to determine pros and cons. The electronic invoicing is a control mechanism imposed by the SRI, the same that allows the different companies to invoice at a lower cost and electronically, as well as giving a greater tax control to the SRI, the same was imposed in June 2014 according to the Resolution NAC-DGERCGC14-00366, Official Register 257 of May 30, 2014. Given this imposition, we will initiate the investigation with a qualitative method to conclude on the effect this has on the banana exporters, with an interview in which we can determine if It has had a positive or negative impact. The interview will be conducted in different exporters, exclusively in the area of accounting in which are people trained to use this tool. With this we can reach one to the main conclusion of how this billing mechanism has been adapted and what changes they have had to make these within their organization. As we already know what is new, we must learn it and in some cases it is difficult to adapt, so thanks to this research we can conclude the impact that electronic invoicing has had on these exporters.