Colombia was one of the first countries to establish electronic billing process . However the companies are low acceptance for this process. The purpose of this article is to analyze in greater detail the operating model to establish what are the performance characteristics adopted by the Colombian government. A detailed knowledge of this model helps identify possible elements of resistance and compliance in future allow a comparison with the Brazilian model . The work is justified by the need to know how the various countries(Government) in the world makes the intervention. The process of research is qualitative , descriptive and documentary ( Colombian law ) . The study shows that the model adopted was the automation of the old rules , without adaptation to the digital model. This fact explains the low acceptance of entrepreneurs. The study describes three typical stages , these are: emission certification by the buyer and accountability to the Colombian government. This study allows the Colombian model compare with other countries that have adopted the electronic process , including: Mexico , Guatemala , Brazil, Chile and others) Full Paper PDF: http://www.contecsi.fea.usp.br/envio/11contecsi-files/papers/860/submission/director/860-1897-2-DR.pdf