How to Cite
Jijena Leiva, R. J. (2010). The electronic factoring. Revista De Derecho - Pontificia Universidad Católica De Valparaíso, 27(2). Retrieved from https://www.rdpucv.cl/index.php/rderecho/article/view/624
Abstract
Factoring is a commercial and juridical operation that allows the creditor of the liability in the invoice to assign the credit to the same invoice in order to se-cure anticipated net resources. factoring has been the subject of a new legal regulation and has been reinforced within the scope of the 2005 law nº 19.983 concerning executory instruments and invoice assignment. at the same time, as this law is under study, there exists a specific legal regulation concerning the electronic invoice; in relation to art. 9, art. 1 provides for the possibility to issue a copy of an original electronic invoice without tax value on condition that if it is an electronic document, this should be issued as stipulated in the law.