1. Does your company currently use electronic payment vouchers

	0=no 1 = yes

2. Is your company an electronic issuer of electronic invoicing by designation of SUNAT?
	0=no 1 = yes

3.1 What difficulties has your company faced in implementation of an electronic emission system?

	1 = Lack of information
	2 = Poor access to technology
	3 = Low financial resources
	4 = Shortage of electronic service providers (ESPs) in the city
	5 = Other
	6 = None

4.	How long did it take you to implement an Electronic Emissions System in your company?

	1 = 1 to 2 months
	2 = 2 to 4 months
	3 = 4 to 6 months
	4 = More than 6 months

5.	Which electronic invoices and related documents are used in your business?, you can mark more than one alternative
	1 = Electronic invoice
	2 = Electronic receipt
	3 = Electronic purchase settlement
	4 = Electronic waybill
	5 = Electronic sales receipt
	6 = Electronic credit note
	7 = Electronic debit note
	8 = Electronic withholding voucher

6.	Do you believe that electronic emission systems help to reduce the risk of:
	1 = Tax evasion
	2 = Fiscal burdensome audits
	3 = Informality
	4 = Falsification of payment voucher
	5 = Loss and deterioration of payment vouchers
	6 = High paper and tax administration costs
	7 = None of the above

7.	What benefits have you noticed since your company has been using electronic payment documents?,you can mark more than one alternative.

	1 = Lower issuance and storage costs
	2 = Time savings
	3 = Obtaining information in real time
	4 = Facilitates tax declarations and payment
	5 = Facilitates bookkeeping and record keeping
	7 = Environmental conservation
	8 = None.

** Due to the fact that questions 3, 5 and 7 are multiple choice questions, an additional row has been added for tabulation in SPSS according to the number of answer options. 


ATTITUDES AND PRACTICES REGARDING ELECTRONIC VOUCHERS  
8.	Do you consider that it has been convenient for the company to adopt an electronic invoicing system?
	0=no 1 = yes

9.	Does the company where you work have the necessary equipment to keep the electronic invoicing system operating optimally?
	0=no 1 = yes

10.	Does the staff in charge have the skills to manage the electronic invoicing system?
	0=no 1 = yes

11.	Do you or your staff attend the training sessions scheduled by SUNAT?
	0=no 1 = yes

12.	Do you have physical vouchers in case of contingencies?
	0=no 1 = yes
 
13.	Do you comply with reporting to SUNAT the physical receipts issued in contingency cases?
	0=no 1 = yes

14.	Do you have difficulties in the issuance of Electronic Payment Vouchers?
	0=no 1 = yes

15.	Has the use of an Electronic Emission System facilitated the issuance and delivery of payment vouchers?
	0=no 1 = yes

16.	Have costs been reduced due to the simplification of processes with the implementation of electronic invoicing? 
	0=no 1 = yes

17.	Has the use of electronic invoicing reduced inputs such as paper, folders, etc.?
	0=no 1 = yes
 
18.	Has the use of electronic invoicing streamlined administrative and accounting operations?
	0=no 1 = yes

COMPLIANCE WITH TAX OBLIGATIONS
19.	Is the tax declared monthly by your company paid on time?
	0=no 1 = yes

20.	Does the use of Electronic Payment Vouchers facilitate the payment of your tax debt?
	0=no 1 = yes

21.	Since your company has become an electronic issuer of Payment Vouchers, have you complied with the issuance and delivery of the Electronic Payment Voucher?
	0=no 1 = yes

22.	Have you committed any infringement related to compliance with the issuance and/or delivery of the Electronic Payment Voucher?
	0=no 1 = yes

23.	Do you comply with submitting your electronic books and records within the established deadline?
	0=no 1 = yes

24.	Does the electronic issuance of payment vouchers facilitate the filing of your tax returns with SUNAT?
	0=no 1 = yes

25.	Do you comply with the deadlines established by law?
	0=no 1 = yes
