La facturación electrónica en el Ecuador y su efecto en la recaudación del impuesto al valor agregado y el impuesto a la renta en la actividad de manufactura, distribución y venta de prendas de vestir en Quito en los periodos 2022-2024.

Abstract

This research work is based on the compliance of electronic invoicing and its effect on the manufacturing, distribution and sale of garments sector, a new vision of change and transformation where companies manage their sales processes and tax compliance, with a better management of tax information. For this work, field research was carried out, in which surveys were conducted to different companies of the apparel sector to obtain information about their point of view and experiences with electronic invoicing, its process and compliance. The design of the surveys was made to know the reality behind electronic invoicing and adoption of the companies that are obliged to invoice, in relation to the obstacles and benefits generated by this technological modality. Through the analysis of the data obtained, it was possible to identity the points in favor that benefit taxpayers and, on the other hand, the points to improve electronic invoicing for more efficient tax collection. On the other hand, a study was conducted on the legal bases, requirements and current legal regulations related to electronic invoicing so that companies in the clothing sector can correctly comply with this digital modality that has been evolving over time. This information provides important pillars to have guidelines on its mandatory use for taxpayers who are designated to invoice in a mandatory manner. The conclusions generated at the end of the research indicated the impact of adopting this modality, the limitations that were generated, as well as the errors that remain in relation to physical invoicing. The results generated after the research indicate the contribution of electronic invoicing for the care of the environment, management of financial information, agility in processes and tax declaration. The conclusions generated at the end of the research indicated the impact of adopting this modality, the limitations that occurred, as well as the errors that errors that remain in relation to what was the physical invoicing for the care of the environment, management of financial information, agility in processes and tax declaration.