The effect of continuous improvement is the factor of competitiveness in today's society, so those who make it up seek strategic guidelines to achieve it in various areas such as taxation, since it contributes directly to the public finances of each of the states through the collection of taxes and therefore requires a parameterized control of commercial transactions carried out by economic entities. Thus, tax administrations in Latin America have considered a perception of change in order to comply with their faculties and control one of the most latent problems such as tax evasion, which is why they have opted to validate the duality between invoicing and technology as management tools. After observing the experiences and their effective results, Ecuador decided to restructure and proceed with the implementation of electronic invoicing in its information validation processes. Therefore, the application of the inductive and descriptive methods in the research is pertinent in order to review in detail the characteristics of its functionality and regulations, as well as to highlight and analyze the various elements that the tax administration has combined to ensure that taxpayers comply with their obligations efficiently.