As dificuldades na implantação da nota fiscal eletrônica nas pequenas empresas da cidade de Sousa/PB.

Abstract

Technological developments have hit businesses causing changes in them, these modifications also were effective in the field of taxation, both for the Government and for the taxpayer, through the establishment of SPED (Public Digital Bookkeeping System) and its projects such as electronic invoice. With the mandatory digital bookkeeping through electronic invoices, small businesses as well as other must adapt to this new requirement of the Brazilian government, this adaptation that requires greater use of the same technology and changes in their functional processes and administration. The NF-e is now the project more runs in the Brazilian market and has already become a reality for some companies mandatory, independent of its size that is required may, according to their economic activity or the specific rules of your state. To implement the same counter and manager are fundamental, since their initial registration until his execution in fact. The present study aimed to investigate the main difficulties of small business in the city of Sousa-PB in the deployment of electronic invoices from the perspective of managers. For this, we used descriptive quantitative approach, from a sample selected for accessibility with a questionnaire to 30 managers of small businesses in the municipality. At the end of the study it was found that the main difficulties in the implementation of electronic invoicing, perceived vision of the managers of the companies surveyed were unaware of the procedure using the NF-e, the lack of skilled labor and dependence on the internet issuance of the notes.