The objective of this research was to analyze the advantages and disadvantages of implementing an electronic invoicing system for taxpayers engaged in the distribution of domestic gas cylinders located in the province of Santa Elena since it is of great importance to disseminate these aspects to the business community because in the future all taxpayers who issue invoices will be required to issue this document virtually. Regarding the methodology, a non-experimental quantitative approach was used, of a descriptive-cross-sectional type, using as a research technique a survey directed to the 82 authorized businesses located in the province, asking questions that evaluate aspects such as environment, culture, usefulness, safety and satisfaction. The results show that there are limitations in electronic invoicing in the sector, the main ones being: inefficient access to internet connections, the high cost of electronic invoicing programs of certain suppliers and the lack of knowledge of the free tools offered by the Internal Revenue Service (SRI), but also positive factors such as control of sales and costs, the security of having valid documents and above all that taxpayers are aware that this process will help reduce tax evasion.

Electronic receipts, invoicing, taxpayers, gas cylinders