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espanolLa implementacion de la facturacion electronica es una medida justa y necesaria que imponen los gobiernos con el fin de controlar la evasion fiscal y mejorar la gestion tributaria. En los paises de Latinoamerica, en especial en Colombia, este fenonemo de evasion es mas critico, por lo que su implementacion conllevaria a un mayor recaudo. Este estudio se realizo con el objetivo de plantear una reflexion acerca de los aspectos relevantes y como afectarian el proceso de facturacion electronica a ser implementado en el 2020 para las empresas del sector salud en Colombia, con el fin de ofrecer un panorama de la situacion que facilite su analisis. A partir de una busqueda bibliografica acerca evasion de impuestos en America Latina y la implementacion del modelo de facturacion electronica en salud, se elaboro una descripcion de los aspectos relevantes para la implementacion del modelo de facturacion electronica en salud; los cuales ayudaron a concluir como la implementacion del modelo de facturacion electronica en Colombia es un hecho, pese a que aun no estan armonizadas las normativas del Ministerio de Salud y la Proteccion Social (Minsalud) y la Direccion de Impuestos y Aduanas Nacionales (DIAN). Razon por la cual conviene definir en conjunto un modelo de facturacion electronica que realmente les permita alcanzar sus objetivos de controlar la evasion, a la vez que sea beneficioso para todos los actores del sistema. EnglishThe introduction of electronic invoicing is a fair and necessary measure imposed by governments in orderto control tax evasion and improve tax management. In Latin American countries, especially Colombia, thisphenomenon of evasion is more critical, so its implementation would lead to greater collection. This study was carried out with the objective of reflecting on the relevant aspects and how they would affect the electronic invoicing process to be implemented in 2020 for companies in the health sector in Colombia, in order to provide an overview of the situation that facilitates its analysis. Based on a bibliographic search on tax evasion in Latin America and the implementation of the model of electronic invoicing in health, a description of the relevant aspects for the implementation of the model of electronic invoicing in health was elaborated; which helped to conclude how the implementation of the model of electronic invoicing in Colombia is a fact, even though the regulations of the Ministry of Health and Social Protection (Minsalud) and the Directorate of National Taxes and Customs (DIAN) are not yet harmonized. This is why it is important to define together an electronic invoicing model that really allows them to achieve their objectives of controlling evasion, while at the same time being beneficial for all actors in the system.

Facturación electrónica en Colombia: una reflexión de sus efectos en el sector salud.