Análisis comparativo del recaudo del impuesto al valor agregado después de la implementación de la facturación electrónica en Colombia
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Fecha
2025
Autores
Jiménez Ditta, Belissa Lorena
Martínez Rivero, Daniel Andrés
Pedrozo Ravelo, Cesar Daniel
Sierra Caraballo, Jaidith Paola
Garizabalo Brochero, Juan Daniel
Mora Ruiz, Sharick Paola
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Ediciones Universidad Simón Bolívar
Facultad de Administración y Negocios
Facultad de Administración y Negocios
Resumen
El presente estudio analiza el impacto de la implementación de la facturación electrónica en la recaudación del Impuesto al Valor Agregado (IVA) en Colombia, evaluando su efectividad como herramienta de control fiscal y modernización tributaria. El objetivo principal fue comparar los niveles de recaudo antes y después de su adopción, identificando los cambios en la eficiencia y transparencia del sistema. La investigación, de enfoque cuantitativo y alcance descriptivo– comparativo, se fundamentó en el análisis de datos secundarios provenientes de los informes oficiales de la DIAN, correspondientes al periodo 2010–2024. A través del procesamiento de series estadísticas, tablas y gráficos, se evidenció un incremento sostenido del recaudo tras la masificación del sistema, acompañado de una disminución progresiva de la evasión tributaria y una mayor formalización de los contribuyentes. Los resultados muestran que los sectores manufacturero y comercial son los principales aportantes, reflejando la concentración de la base fiscal en actividades de alta productividad. En conclusión, la facturación electrónica ha fortalecido la gestión pública y empresarial al mejorar la trazabilidad, la eficiencia y la confianza institucional. No obstante, persisten retos asociados a la inclusión tecnológica de las pequeñas y medianas empresas y al fortalecimiento de la infraestructura digital de la DIAN. Este estudio aporta evidencia empírica relevante para la formulación de políticas fiscales basadas en datos y para futuras investigaciones sobre la digitalización tributaria en economías emergentes.
The implementation of electronic invoicing in Colombia has marked a milestone in the digital transformation of the national tax system. This study analyzes its impact on Value Added Tax (VAT) collection, evaluating the effects before and after its mandatory and widespread adoption. The general objective was to determine whether this measure has improved tax efficiency, strengthened transparency, and reduced levels of tax evasion. The research, with a quantitative approach and descriptive-comparative scope, was based on secondary data from official reports of the National Directorate of Taxes and Customs (DIAN, 2020) for the period 2015– 2024, using statistical tools, tables, and graphs to interpret the behavior of tax collection across different economic sectors. Before the implementation of electronic invoicing, VAT collection exhibited significant variations and irregular growth, affected by tax evasion and business informality. With the adoption of the new system, a sustained and more stable increase in tax revenue was observed, demonstrating that the digitalization of tax processes has strengthened institutional control (Valencia-Arias et al., 2023). Beginning in 2019, a key year for its nationwide implementation, the upward trend in tax collection remained consistent, becoming particularly consolidated between 2021 and 2024, when the highest historical collection levels were recorded. Despite the temporary decline in 2020 due to the pandemic, subsequent results reflect a solid economic recovery supported by tax modernization.
The implementation of electronic invoicing in Colombia has marked a milestone in the digital transformation of the national tax system. This study analyzes its impact on Value Added Tax (VAT) collection, evaluating the effects before and after its mandatory and widespread adoption. The general objective was to determine whether this measure has improved tax efficiency, strengthened transparency, and reduced levels of tax evasion. The research, with a quantitative approach and descriptive-comparative scope, was based on secondary data from official reports of the National Directorate of Taxes and Customs (DIAN, 2020) for the period 2015– 2024, using statistical tools, tables, and graphs to interpret the behavior of tax collection across different economic sectors. Before the implementation of electronic invoicing, VAT collection exhibited significant variations and irregular growth, affected by tax evasion and business informality. With the adoption of the new system, a sustained and more stable increase in tax revenue was observed, demonstrating that the digitalization of tax processes has strengthened institutional control (Valencia-Arias et al., 2023). Beginning in 2019, a key year for its nationwide implementation, the upward trend in tax collection remained consistent, becoming particularly consolidated between 2021 and 2024, when the highest historical collection levels were recorded. Despite the temporary decline in 2020 due to the pandemic, subsequent results reflect a solid economic recovery supported by tax modernization.
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Palabras clave
Facturación electrónica, IVA, Recaudo tributario, Evasión fiscal, Digitalización, Desarrollo organizacional
