Design of a System for the Improvement of Sales and Billing of a Peruvian Company

Sanchez Vasquez S.B.; Cano Lengua M.A.; Chávez Herrera M.A.; Rojas Cardenas J.M. · Proceedings of the 2023 IEEE International Conference on Advanced Systems and Emergent Technologies, IC_ASET 2023 (2023) · DOI: 10.1109/ic_aset58101.2023.10151302

Resumen

In Peru, there are companies that do not have a billing system determined by Sunat, a regulatory entity that is progressively suggesting all companies to be electronic issuers. Thus, SUNAT (National Superintendency of Customs and Tax Administration), referred to as a payment receipt generated through the SEE (Electronic Issuance System), a procedure that electronically produces invoices developed from the taxpayer's systems, allowing support for the economic value and consumption taxed by the Income Tax (Income Tax) and in the same way also the use of the tax credit of the IGV (General Sales Tax). Finding even some benefits in cheaper costs making use of this electronic billing as it raises. In this context, there are many small and micro-enterprises that do not have an automated method to generate proof of electronic payment documents, which causes a lack of transparency, chaos and conflicts for said companies.

Instituciones: Universidad Tecnológica del Perú