Abstract

CAMPOS VELASQUEZ, William Jesús; CONTRERAS RIVERA, Roberto Julio  and  RAMIREZ SANCHEZ, Julio Américo. DIGITAL TRANSFORMATION IN THE ISSUANCE OF PAYMENT VOUCHERS: CASE OF THE LAMBAYEQUE TAX AUTHORITY. Aula Virtual [online]. 2025, vol.6, n.13, e490.  Epub Aug 07, 2025. ISSN 2665-0398.  https://doi.org/10.5281/zenodo.16634512.

The objective of this research was to analyze the elements that predominate and hinder the management of the electronic invoice issuance system in the MSEs of Lambayeque, based on theories related to administrative efficiency, fiscal control, transparency and technological adoption, considering previous research that identified technical, organizational and institutional barriers to the adoption of electronic invoicing. A basic, quantitative and non-experimental research was carried out, applying questionnaires certified by experts to a sample of 382 MSEs selected by means of a probabilistic sample, which showed that 68.4% of the MSEs face relevant difficulties in the use of the application, the main limitations being the lack of personnel training, the high implementation costs and the complicated nature of the regulations in force. These findings emphasize the importance of strengthening the technical capacities of MSEs, improving institutional support and promoting public policies that facilitate access to digital technologies, as well as adding value by offering a comprehensive understanding of the barriers faced by Peruvian MSEs in the course of adoption of electronic invoicing, and proposing solutions aimed at promoting tax modernization in the country.

Keywords : Electronic issuance; payment vouchers; invoice; company.

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