Resumen

CABRERA MAYTA, Lida Virginia; ROMERO VELA, Sonia Lidia  y  AGUIRRE CALDERON, Juan Israel. From physical invoices to digital documents: tax transformation and expense deductions in Peru. Revista InveCom [online]. 2026, vol.6, n.1, e601080.  Epub 15-Jul-2025. ISSN 2739-0063.  https://doi.org/10.5281/zenodo.15529473.

This paper analyzes the transition from physical invoicing to digital documents in the commercial and tax fields, with the aim of examining the impact of the implementation of electronic invoicing on administrative processes. It highlights how this transformation has contributed to improving operational efficiency, reducing costs and minimizing errors. The methodology used was a documentary review of regulatory, technical and academic sources that address the evolution, legal framework and implications of the use of digital invoicing, mainly in Mexico and other Latin American countries. Among the main findings are the optimization of fiscal control, greater transparency, the automation of accounting processes and a notable decrease in the use of paper. Likewise, there was evidence of an improvement in the relationship between companies and tax authorities, which has facilitated audits and tax compliance. It is concluded that electronic invoicing is not only a technological innovation, but also represents a structural transformation in business management, by contributing to the modernization and sustainability of accounting and administrative processes.

Palabras clave : electronic receipts; tax audit; digital documentation.

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