SRI - Servicio de Rentas Internas.
e-Invoicing in Ecuador
Characteristics of the electronic invoice in Ecuador
The Ecuadorian tax authority (SRI) issued a communique in 2009 stating a reform to the issuance of electronic documents. In 2014 the SRI published a rolling timeline mandating that certain companies and government entities join the invoicing system.
The SRI began to progressively include new special taxpayer groups in the electronic invoicing system. Through resolution No. NAC-DGERC-GC18-00000431, the SRI reformed two previous resolutions regarding taxpayers obligated to issue electronic invoices, withholding documents, waybills and credit and debit notes through standardized files with electronic signatures: Resolutions No. NAC-DGERCGC17-00000430 y No. NAC-DGERCGC18-00000191.
The SRI a through resolution No. NAC-DGERC-GC18-00000191, has established a compliance calendar based on total invoicing and company type.
The issuer must recieve a digital certificate and request to be included in the issuer system to subscribe to the test and production environments.
The document is declared to the SRI which then returns an authorization code integrated in the document before being sent to the client.
Mandatory for issuers and recipients for 7 years.
It is mandatory to electronically declare the “Liquidación de compras de bienes y prestación de servicios”.
Since 2017 only the offline contingency is contemplated in Resolution 0079. With this current model contingency keys have been eliminated and permit the simultaneous issuance of electronic documents to the SRI and the recipient with the goal if immediate authorizations.