IMPLEMENTATION OF THE ELECTRONIC INVOICE IN TRADE AND SERVICES SECTOR IN MEXICO. EVIDENCE OF TRADE AND SERVICES SECTOR, IMPACTO DE LA IMPLEMENTACION DE LA FACTURA ELECTRONICA EN LAS MIPYMES DEL SECTOR COMERCIO Y SERVICIOS EN MEXICO

Small business are important in the economy of many countries for their contribution to job creation and Gross Domestic Product (GDP). Therefore, it is imperative and desirable that small businesses improve, update or implement the use of Information Technology and Communication (TIC´s). In 2014, changes were introduced to the Tax Administration System (SAT) in Mexico which requires the use of electronic invoicing for all taxpayers. The new requirement imposes challenges to companies that have not incorporated the use of the TIC´s in their business practices. Thus, we conducted an exploratory and descriptive study of 100 small business in the trade and services sector in Mexico to evaluate their perception of the process of implementing electronic invoice in their company, the use of TIC' s in their business activities and to assess their level of TIC competencies