Beneficios Contables de la Facturación Electrónica en una Empresa Logística de Envíos

Abstract

In Colombia, since 1995, electronic invoicing was legally established through different decrees and resolutions that would become mandatory for companies throughout the national territory, which guarantees the government through the DIAN greater transparency achieving less evasion through the automation of electronic invoicing, but despite its great advantages, for the accounting and treasury area of many companies remains a very big challenge. That is why, with this descriptive research article, we will analyze through a survey that was conducted to 16 people from transversal areas of the company TCC, whose relationship is directly related to the whole process of electronic invoicing and the support in theoretical documents, what are the accounting benefits of electronic invoicing for a shipping and logistics company, which daily receive large amounts of invoices, understanding in detail the advantages and disadvantages for this type of company in terms of efficiency, effectiveness and agility in its processes of generation and payment of invoices, which even went from having 31% of invoices in electronic format to an average of 73% in the last 4 years.