Resumen en inglés

The present research has the general objective of identifying what has been the scope of the implementation of electronic invoicing in some Latin American countries, considering that ICTs in health are part of the trend of cultural change and new forms of organization, novel modalities of learning and information and different social ties, which can provide solutions to certain populations. In order to control tax evasion and improve tax management, governments have implemented electronic invoicing as a fair and necessary measure. Hence, to comply with it, the information is accurate and the invoice corresponds exactly to what is going to be paid. In Latin American countries, especially in Colombia, this evasion phenomenon is very critical, which affects higher collection. The implementation and use of the electronic invoice implies an increase in efficiency, cost savings and faster payments. Electronic invoicing in health represents a transformation in the internal processes of companies, streamlining and optimizing their document management. In addition, it allows to supervise and verify that the administrative processes are fiscally coherent with the service (s) that health companies provide according to the country's regulations. This research seeks to characterize the current state of electronic invoicing in Colombia and Latin America and validate the aspects of information in the health sector from the interpretive paradigm, observation and analytical method. The implementation of a system of electronic invoicing in the area of health of a generalized nature has important advantages for taxpayers, both in terms of decreasing the cost of compliance, as well as the possibility of improving its efficiency by reducing operating costs and automation possibilities. The lower costs for taxpayers who are major invoice issuers are given by such things as paper savings, physical storage space for documents for the time required by the standard; and savings related to the physical sending of documents to customers. Based on a literature search on tax evasion in Latin America and the implementation of the ehealth billing model, a description of the aspects relevant to the implementation of the e-health billing model is prepared; which helped to conclude how the 10 implementation of the electronic invoicing model in Colombia is a fact, despite the fact that the regulations of the Ministry of Health and Social Protection (Minsalud) and the National Customs and Taxes Directorate (DIAN) are not yet harmonized. That is why it is important to define together an electronic billing model that really enables them to achieve their evasion control objectives. With the electronic invoice, the health service provider can identify errors and mitigate mishaps, making their process lighter, safer and more efficient; therefore it is necessary to identify the scope of the electronic invoicing process to companies in the health sector. Thus, a bibliographic search was conducted for electronic billing models in health that helped define the Colombian model, despite the lack of unification of regulations of the Ministry of Health and Social Protection (Minsalud) and the Directorate of National Taxes and Customs (DIAN). In this way, the present monograph will answer the question, what has been the scope of the implementation of the electronic invoice in some Latin American countries? On the other hand, in Latin America, Successful national implementations of electronic invoicing systems exist in countries such as Argentina, Chile, Mexico, Peru, Ecuador, Brazil and Uruguay. However, each tax administration implemented its electronic invoicing in a different way (with different characteristics, procedures and rules), adapting it to the particularities of its country. Hence, one of the most sensitive issues in the health sector is precisely the complexity of the billing system for the collection of services and technologies, where the actors have their own laws and additional decrees, the entities (EPS, IPS or health service providers) have internal protocols and the medical auditor also has his own perspective, resulting in an arduous process, generate an electronic billing system that unifies the requirements of each part that conforms it. It is therefore necessary to clarify that there are no studies in the literature that describe in a specific way how the impact of e-invoicing is on the health sector in Latin American countries and because of the differences between the structural countries related to their tax system, it is not possible to make a comparison of the effects of electronic invoicing between different countries, but rather at the level of entities in the same 11 country. However, the common point lies in the saving of 80% of expenses in the issuance and management of invoices. Depending on the type of care, you can make more or less bills and support care. So, the only way for the health sector to have the same impact on cost reduction as in other sectors in implementing the ebilling model, would be to manage the support of care within the health institutions and send them to the companies responsible for electronic payment, that is, the institutions must have an electronic medical history, standardized by Law 1438 (2011) and repealed by the Statutory Health Act 1751(2015). In other words, there are no legal incentives for hospitals to implement electronic medical records, so the expected savings from the electronic billing model would be scarce. Similarly, implementing the electronic invoice will benefit the main stakeholders involved, customer-supplier, as they will have a significant reduction in paper consumption reducing the environmental impact, will also reduce the costs of purchasing and maintaining printing equipment, inks and communication networks to achieve the production of these documents.