Electronic invoicing in Ecuador is a system implemented by the Internal Revenue Service (SRI) that digitizes tax receipts, replacing physical documents with legally valid electronic files. This system enables the issuance, receipt, and archiving of vouchers in a more secure and efficient way, aligned with the country's tax requirements.

Legal Framework for Electronic Invoicing in Ecuador

The implementation of electronic invoicing in Ecuador began in 2012 when the SRI enabled it as an operational option through Resolution NAC-DGERCGC12-00105. From there, the country launched a pilot phase across various economic sectors.

In 2014, with Resolution NAC-DGERCGC14-00157, the use of electronic invoicing became mandatory for most taxpayers, including public entities, universities, mixed companies, and providers of essential services. Since then, the SRI has implemented phased rollout schedules based on taxpayer type and transaction volume, consolidating an electronic system that is now central to fiscal oversight in the country.

Recent Changes to SRI Regulations on Electronic Invoicing in Ecuador

The SRI regularly updates its regulations on electronic invoicing to meet new tax requirements and make compliance easier for taxpayers. These changes directly impact the issuance, validation, and archiving of electronic vouchers. Below are the most relevant updates from recent resolutions:

Resolution No. NAC-DGERCGC24-00000008 – 02/29/2024

This resolution, issued by the SRI, establishes withholding rates effective from March 2024. The changes primarily affect Value-Added Tax (VAT) and income tax, with direct implications for issuing electronic vouchers and company accounting processes.

• A new VAT rate of 13% is set.
• Withholding percentages for income tax are updated, ranging from 0% to 10% depending on the income type.
• For payments not specifically outlined, a general withholding rate of 2.75% applies.
• Special provisions are included for payments to non-residents and occasional services.
• Payment aggregators and marketplaces may issue a single monthly withholding voucher.
• Withholding must occur at the time of payment or when the amount is credited, whichever comes first.

Resolution NAC‑DGERCGC25‑00000014 – 06/27/2025

This resolution, issued by the SRI, objective is to regulate the cancellation process for electronic vouchers in Ecuador. The new provisions, effective August 1, 2025, strengthen tax control by establishing clear rules on when, how, and within what timeframes vouchers such as sales invoices, withholding receipts, and supplementary documents can be canceled.

• Cancellation is only permitted in cases of error or when the transaction has not been completed.
• Invoices issued as "final consumer" cannot be canceled.
• Invoices may be canceled online or via credit note; withholding and supplementary documents can only be canceled online.
• The deadline for online cancellation is the 10th of the month following issuance; after that, only a credit note can be issued (within 12 months).
• Cancellations requiring recipient approval must be accepted within 5 business days, or they become void.
• Cancellation is not allowed for negotiated invoices, tax refund vouchers, or paper vouchers outside established deadlines.
• In cases of mass cancellations (more than 1,000 vouchers), a special procedure is required.
• Previous resolutions are amended to remove the 4-day deadline for transmitting electronic vouchers, which must now be sent immediately.
• It is mandatory to inform the recipient of any change in the status of the electronic voucher.

Who Is Required to Issue Electronic Invoices in Ecuador?

Since the SRI’s resolutions took effect, the use of electronic invoicing in Ecuador has shifted from being optional to mandatory for a large portion of taxpayers. Below is a breakdown of who is required to issue electronic vouchers under current regulations:

• Taxpayers regularly engaged in the sale of heavy machinery or trucking equipment.
• Individuals or legal entities that have reported transactions with the State equal to or greater than $1,000.
• Companies or individuals involved in the sale of liquefied petroleum gas.
• Taxpayers who, in the previous fiscal year, recorded transactions with the State between $200,000 and $300,000.
• Individuals or legal entities with annual income between $100,000.01 and $200,000.
• Taxpayers whose income exceeds the threshold defined for small businesses.

What Is an Electronic Voucher?

An electronic voucher is a digital document that supports commercial and tax transactions in Ecuador. It has the same legal validity as a physical receipt, provided it meets the technical requirements set by the SRI, such as being in XML format and containing a valid electronic signature.

Types of Electronic Vouchers Authorized by the SRI

• Invoice
• Purchase settlement of goods and services
• Credit note
• Debit note
• Withholding voucher
• Shipping guide

How Does Electronic Invoicing Work in Ecuador?

Ecuador’s electronic invoicing model is based on an automated process validated by the SRI. The process begins with the generation of the XML-format voucher using an electronic invoicing system that includes a valid digital signature. This file is sent to the SRI, which verifies its structure and content. If the voucher meets the technical and legal standards, the SRI authorizes its issuance and generates a unique authorization code for each voucher.

Once authorized, the voucher is sent to the client along with its Electronic Document Printed Representation (RIDE), a readable version of the XML file. It is important to note that the recipient must give consent to receive electronic vouchers. If not, the issuer must provide a printed RIDE. Both issuer and recipient are required to archive the vouchers for a minimum of seven years to ensure availability for tax audits or legal requirements.

Requirements to Issue Electronic Invoices in Ecuador

Para emitir factura electrónica en Ecuador, se deben cumplir con una serie de requisitos técnicos y administrativos establecidos por el SRI. Estos aseguran que los comprobantes generados sean válidos, seguros y cumplan con la normativa vigente.

• Possess a valid electronic signature certificate issued by an authorized entity.
• Use an electronic invoicing system that generates XML-format vouchers per SRI guidelines.
• Be registered on the SRI Online portal and have access credentials.
• Request authorization to issue electronic vouchers through the SRI system.
• Have a registered debit agreement.

Obligations of the Electronic Issuer and Recipient

Issuing and receiving electronic vouchers involves a series of responsibilities to ensure legal compliance and operational traceability before the SRI. Both issuers and recipients must understand and apply these obligations in their accounting and administrative processes.

Obligations of the Electronic Issuer:

• Obtain the recipient’s consent to send electronic vouchers.
• Issue the documents in XML format and digitally sign them.
• Send each voucher to the SRI for validation before delivering it to the client.
• Provide the RIDE to the recipient if they do not accept the electronic voucher.
• Archive the vouchers for at least seven years.

Obligations of the Electronic Recipient:

• Authorize the supplier to receive electronic invoices.
• Check and verify the validity of vouchers on the SRI portal.
• Ensure the electronic storage of received documents.
• Guarantee readability and availability of vouchers for future audits.

EDICOM's Global Electronic Invoicing Platform

EDICOM is an international technology provider specializing in electronic invoicing and tax compliance. Our global platform automates the issuance and receipt of electronic vouchers in accordance with the requirements of Ecuador’s Internal Revenue Service (SRI). The solution ensures the generation, validation, and submission of XML-format documents, electronically signed and compliant with current regulations.

Thanks to its SaaS technology, EDICOM’s platform streamlines administrative processes, reduces manual errors, and integrates easily with ERP systems. It also includes secure electronic archiving services, allowing vouchers to be preserved for the period required by the SRI.

As an expert in electronic invoicing, EDICOM offers a scalable platform adaptable to the tax regulations of multiple countries, facilitating tax compliance in international markets through a single centralized solution.