Impacto de la implementación de la facturación electrónica en el desenvolvimiento económico de las imprentas de la ciudad de Milagro (2018-2023).

Abstract

The objective of this study is to analyze the impact of the implementation of electronic invoicing on the economic performance of printing businesses in the city of Milagro (2018–2023). The study is carried out using a qualitative approach. In the first stage, the context that motivated the implementation of electronic invoicing in Ecuador is analyzed. Second, a perception survey is applied to active printing businesses to determine changes in income, strategies, business models, and the role of the State. Lastly, structured interviews based on a questionnaire are conducted with representatives of printing businesses that have closed. The study concludes that the implementation of electronic invoicing has caused a significant decrease in the income of printing businesses, which has been compensated through improvements in other products and services offered, as well as price increases. Additionally, the interviews reveal a clear need for training and support from the State when implementing governmental processes that generate negative externalities.