Electronic invoicing: an analysis of its implementation in micro and small businesses in Lima, Peru.

<p>he implementation of electronic taxation systems helps every company to be able to control, verify and simplify its tax operations. It allows them to manage all their obligations in a faster and more efficient way.<br> To find out, from the accountants&#39; perspective, what attitudes, practices and compliance with tax obligations are being carried out as a result of the implementation of electronic invoicing. Likewise, to note the benefits it has brought to MYPES during COVID-19 in Peru.<br> Applied research with a quantitative and non-experimental approach. The sample consisted of 384 accountants who manage taxation in their respective companies in Metropolitan Lima, to whom a questionnaire was applied as a data collection instrument.<br> The sample indicates that the use of an electronic emission system helps to combat tax evasion (9.6%), cumbersome tax audits (38.8%), informality (9.4), falsification of payment vouchers (8.9), loss and deterioration of payment vouchers (9.1%), informality (8.3%). They also consider that the use of this type of system has facilitated processes (96.6%), reduced costs (96.4%), reduced paper (96.9%) and made administrative and accounting operations much faster (97.4%).<br> It is evident that the sample is in favour of the implementation with an electronic tax system in their business. This new system would be a promising means to help businesses voluntarily comply with their tax obligations. In turn, it generates a positive effect on tax collection and compliance levels.<br> Keywords: Electronic system, tax obligations, electronic vouchers, electronic invoicing, taxes.</p>