The present investigation proposes an analysis of the elements that are referents in the process of implementation of the electronic invoice in Colombia, based on the operational billing model of Mexico, where a consolidated structure for issuing invoices was presented; also in the Uruguay model, which carried out a process of massification in a short time. This exercise resulted in a comparison between the countries, which studies the applicable regulations, the pilot tests and the data, which allowed identifying a series of elements necessary to carry out an implementation process, among which are mandatory, the use of technology providers and the use of standards such as XML. To these are added the strategies of the fiscal authority to massify, which have allowed to start a project with which Colombia seeks to be at the forefront of current billing trends.