Beneficios y evolución de la factura electronica

• María Magdalena Hernández Borrego ^[1] ; Martha Patricia Tello Orduña ^[1] ; Israel Hernández Borrego
  1. [1] Universidad Autónoma de Coahuila

     Universidad Autónoma de Coahuila

     México

     
• Localización: Digitalización de empresas y economía: tendencias actuales / coord. por Sergio Náñez Alonso, Ricardo Reier Forradellas, 2022, ISBN 978-84-1122-623-3, págs. 157-168
• Idioma: español
• Enlaces
  • Texto Completo Libro
• Resumen

  • The traditional invoice in Mexico has been evolving over the years, showing great contributions for companies in the case of electronic invoicing, since its inception, it was seen as a necessity to establish great benefits for the taxpayer as well as for the tax authority. In 2004 the modification to the Fiscal Code of the Federation (CFF) begins and in 2014 it is mandatory for all companies. It is for this reason that this research is qualitative and documentary; where through the descriptive method electronic invoicing is defined, revealing the great benefits that are had as well as the prevention of tax evasion through the use of electronic invoicing and aims to describe the benefits it has provided. electronic invoicing to the operation of companies as well as their evolution within the fiscal context. In this way, the evolution of the invoice brought with it great benefits to the use of electronic invoicing, since it has allowed commercial transactions to be faster and more efficient, since its generation has represented great savings in time, by reducing the possibility that errors are made in the capture process, to avoid sanctions that the tax authority could impose for omissions in the filling.