Electronic invoicing: a cross sectional study of its implementation in micro and small businesses in Lima, Peru

Background: The 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. In this study, we aim to deduce from the accountants' 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 Micro and Small Enterprises during COVID-19 in Peru. Methods: We used methods of 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. Results: The study sample believes that the use of an electronic issuance system can help 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%) and informality (8.3%). They also consider, in their opinion, that the use of the electronic tax system has greatly facilitated the taxation processes (96.6%), generated a reduction in costs (96.4%), reduced the use or consumption of paper (96.9%) and streamlined the administrative and accounting operations (97.4%) of the MSEs Conclusions: 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.