Percepción de la implementación del Sistema de Facturación Electrónica desde el punto de vista de los profesionales contables en Paraguay

Abstract

The study aims to determine the perception of the implementation of the Electronic Billing System (SFE) from the point of view of accounting professionals in Paraguay. A quantitative, non-experimental, cross-sectional approach with a descriptive scope was used. The population consisted of 2,072 accountants registered in the College of Accountants of Paraguay. Likewise, the sample of 156 participants was found through a 93% confidence level, 7% margin of error, 50% degree of heterogeneity and the response rate was 91% (142). The inclusion criteria consisted of active professionals registered in the College of Accountants of Paraguay, with management of the electronic system in their companies and voluntary participation. On the other hand, the survey was used with 11 questions classified in 5 dimensions and 11 items (Efficiency and Simplification, Modernization and Process, Fiscal and Commercial Impact, Training and Service, System Expansion) for convenience in 2024. The most important results were: the dimensions Efficiency and Simplification, Fiscal and Commercial Impact, and System Expansion present the highest average (x̄=3.8) and the item with the lowest rating was 10 "Have you experienced any improvement in response times or attention from the DNIT since the implementation of the SFE" (x̄=3.4). It is concluded that electronic invoicing in Paraguay provides efficiency and modernization, following successful examples in Latin America. Although it stands out in transparency and administration, challenges persist in infrastructure, training and service, requiring improvements to strengthen its effectiveness and combat tax evasion.