This article presents a study on the implementation of electronic government in Peru, for the issuance of electronic payment receipts. This is a study on the case of the Regional Hospital Guillermo Diaz de la Vega, state entity in which such implementation was executed and the challenges faced by the institution in order to carry out the execution of the project are addressed, such as: Economic aspect, network coverage, technological infrastructure and software development, digital literacy, variations of ballot formats and electronic invoices - standard UBL (Universal Business Language) protocols and information security.