Financial and Fiscal Optimization Through the Implementation of Electronic Invoicing in the Construction Materials Distribution Sector
摘要
The article addresses the financial and fiscal impacts of not implementing electronic invoicing in construction materials distributors in Bogota using a mixed methodology with a triangular approach and descriptive scope. The objective of the document is to determine the perceptions of the sector regarding the electronic invoicing regulations and their impact on the accounting and financial processes. To achieve the objective, the sample was selected through a random sampling, based on data provided by the Bogota Chamber of Commerce [7], which indicates that there are approximately 350 registered wholesale distributors in the city, with a sample of 35 companies. A confidence level is assumed based on a standard value of 95%, from which a margin of error of 7.13% is obtained. The results will guide strategies for distributors to comply with the regulations without affecting their economic capacity.