Electronic invoicing: an analysis of its implementation in micro and small businesses in Lima, Peru

he 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. To find out, 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 MYPES during COVID-19 in Peru. 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. The sample indicates that the use of an electronic emission system helps to 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%), informality (8.3%). They also consider that the use of this type of system has facilitated processes (96.6%), reduced costs (96.4%), reduced paper (96.9%) and made administrative and accounting operations much faster (97.4%). 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. Keywords: Electronic system, tax obligations, electronic vouchers, electronic invoicing, taxes.