La factura electrónica y sus mecanismos de eficacia para el cobro. Una alerta para el operador jurídico colombiano

Abstract

This research analyzes the “Electronic Invoice Registry as a Negotiable Instrument” (RADIAN, for its acronym in Spanish), which, according to current tax law, provides the digital functionality that enables, among other aspects, the effectiveness of electronic invoices as negotiable instruments for its collection, applying the principle of functional equivalence with physical documents that share similar conditions and characteristics. Using a descriptive and correlational methodology, it focuses on the study of the electronic invoice as a negotiable instrument and the digital rights mechanisms that give it effectiveness for collection, presenting a new reality that concerns the Colombian legal operator and obliging them to assess the degree of relationship between commercial and tax concepts regarding this instrument. The topic arises from the latest tax reforms that, since 2016 (Law 1819), have aimed to improve the levels of control by tax authorities to prevent tax evasion and fraud. It has been found that the use of computer tools inherent to the digital economy, which is constantly disrupting, can be suitable and appropriate for this purpose. In just a few years, the provision that establishes the operability of the invoice and its equivalent documents (Article 616-1 of the Tax Statute) has undergone significant and constant changes, which are only now being studied in terms of their effects beyond purely fiscal matters. In summary, this research paper describes the current state of the regulations in force in this field, highlights the stance that the tax authority has started to take in its governance application and implementation, and indicates the initial analyses and decisions made by the judges of the Republic regarding the enforceability of electronic invoices as negotiable instruments. Moreover, it raises necessary alerts for legal operators who are not experts in terms of the implications, not only legal but also operational, in the real world.