Impact and analysis of electronic invoicing in the primary sector
Authors: Silva-Contreras Juan , Paredes-Barron Adriana , Garcia-Pichardo Sandra Ivette 
Published: June 2021

Electronic invoicing in Mexico is considered under a tax verification scheme, derived by all sales and purchases made, either in a regular period or irregular period, by an economic authority, considering the egresses and also the income. In turn they can be used by buyers and also by sellers, offering the market a good or a service, expressing as a receipt to the authorities, whether federal, state or municipal, also used in internal and external audits. The electronic invoice is a document that verifies the making of a business transaction of a natural person or moral person to a natural or moral person depending on the assumption, and can be digitally or in printed form. This project is carried out in order to have a document that validates the inputs and outputs of goods, for this it is necessary to develop an Accounting-Administrative process, which processes the information and serves for the business management of the entity Granjero Feliz S de R.L de C.V., this process has an alternative that adapts to the rotation of said company which is the Marketing and transformation of pork cuts. The project is developed with the company information, which it has provided, for an accounting period. In this way, the referrals will be properly controlled. It is also important to mention that it can be easy for the authorities to give indications, under the grounds of laws where it obliges users, to use, develop or apply. Those provisions must also be analysed the situation raised which is addressed to the first sector, in this case it is applied to the primary sector, specifically to the primary sector, farmers. The purpose of this research is both to guide and structure the information of a farmer who, for different reasons, is unaware of federal and government provisions to be able to invoice. For the farmer it is very difficult, to understand and understand the tax provisions that challenge him, from the process of developing for obtaining the electronic signature, to the elaboration, issuance and cancellation of the invoice. This research aims to guide and support primary sector individuals, seeing it as an area of opportunity for their better understanding. Also to support you so that you know the administrative facilities from which you have benefit. Considering some of the objectives of this investigation, it is to manage the reality of the farmer's accounting, in accordance with tax procedures and provisions, giving a general diagnosis to the farmer, to contribute to decision-making in the electronic invoicing process. Considering the degree of knowledge of a farmer, he departed from there to provide support and to be able to apply a billing process, and knew the degree involved in this process, considering the obligations to which he is exposed, as part of this regime, of course that many farmers, do not know that they are obliged to invoice for sales made by the sale is a seed considering also in the mistake for the sale of livestock. In particular, the farmer's theme will be touched, through the billing process, thus giving a specific interpretation and analysis to each of the subject. The farmer's location is in a municipality belonging to Valle de Santiago, Gto. Mexico.