Electronic Invoicing as a Determinant of Tax Compliance in a Commercial Company in Sullana

Electronic invoicing has become a key instrument for optimizing tax management and strengthening fiscal transparency in companies. The objective of this study was to determine the relationship between electronic invoicing and tax compliance in a commercial company in the city of Sullana. A quantitative methodology was applied, with a non-experimental, cross-sectional design and a descriptive-correlational scope. The population consisted of 31 employees directly involved in the electronic invoicing process, of whom 22 participated as the sample, selected through non-probabilistic convenience sampling. Data were collected using a structured questionnaire with 24 items, validated by experts and with reliability verified through Cronbach’s Alpha coefficient (0.725 for electronic invoicing and 0.901 for tax compliance). The results showed a positive and significant correlation (Rho = 0.814; p = 0.001) between both variables, demonstrating that the proper implementation of the digital system contributes to improving accuracy, timeliness of payment, and transparency in tax processes. However, limitations related to the lack of technical training and a weak tax culture were identified, which restrict its potential. In conclusion, electronic invoicing is consolidated as an essential tool for promoting tax compliance and business formalization, strengthening administrative efficiency and fiscal responsibility in the business context of Sullana. Received: 21 November 2025 / Accepted: 29 December 2025 / Published: January 2026