Análisis del efecto de la facturación electrónica en la gestión financiera y tributaria de las micro y pequeñas empresas del sector de servicios en Guayaquil, periodo 2022-2024.

Abstract

The present study aimed to analyze the effect of electronic invoicing on the financial and tax management of micro and small enterprises (MSEs) in the service sector of the city of Guayaquil during the period 2022–2024. The research adopts a mixed-methods approach, with a descriptive scope and a non-experimental cross-sectional design. Data collection involved the application of a structured survey to 63 service-sector companies, as well as semi-structured interviews with professionals specialized in accounting, taxation, and electronic invoicing. The findings indicate a positive perception regarding technological infrastructure, tax control accounting accuracy, and the financial impact associated with the use of electronic invoicing. However, the main challenges identified related to operational efficiency and staff training, The qualitative analysis showed that the implementation of electronic invoicing is a gradual process that may initially be complex, but over time contributes to improvements in administrative organization, transparency, and compliance with tax obligations. In conclusion, electronic invoicing represents an important tool for business modernization and the enhancement of tax control in MSEs within the service sector of Guayaquil; nevertheless, its effectiveness depends on strengthening staff training and optimizing internal processes.