e-Invoicing in Ecuador| EDICOM Global

Characteristics of the electronic invoice in Ecuador

The SRI (Internal Revenue Service of Ecuador) issued a statement in 2009 informing about the issuance of electronic documents. In 2014, the Internal Revenue Service (SRI) of the country launched a progressive schedule for the adoption of electronic invoicing, obliging certain companies and public entities to join this new system.

On November 29, 2022, due to Resolution No. NAC-DGERCGC22-00000024 of ECUADOR, the obligation for the last two million natural persons and companies affected by the electronic invoicing scheme in Ecuador came into effect. Initially, the electronic invoicing system implemented by the SRI followed an online model with prior validation of electronic invoices by the administration before authorizing their submission. Since 2017, only the offline contingency model provided in Resolution 0079 is in effect.

With this model, contingency keys are eliminated, as it allows simultaneous issuance of electronic documents to the SRI and the recipient. The goal is to ensure immediate authorization.

SRI - Servicio de Rentas Internas.

The SRI, through Resolution No. NAC-DGERC-GC18-00000191, establishes a progressive adhesion schedule for taxpayers based on their billing and taxpayer type. The incorporation schedule was completed on November 30, 2022, through the Fourth Transitory Provision of the Organic Law for Economic Development and Fiscal Sustainability after the COVID-19 Pandemic and Resolution No. NAC-DGERCGC22-00000024. With this resolution, the obligation for the last affected taxpayers under the electronic invoicing scheme in Ecuador came into effect.

With these last groups, the schedule of taxpayers obligated to issue electronic invoices is completed.

Have an electronic signature certificate.
Have a solution for generating electronic invoices that complies with the technical requirements of the SRI.
Be registered in “SRI en Línea” (Form 361).
Have a registered direct debit agreement.

Electronic invoices are electronic tax documents in XML format that comply with the legal and regulatory requirements of the SRI. Electronic invoices must be issued in XML format.

The digital signature is mandatory to ensure the authenticity and integrity of the electronic invoice from issuance to storage. XMLDsig format.

The invoice is declared to the Internal Revenue Service (SRI), which returns an authorization number integrated into the document before sending it to the customer.

CE's are sent to the SRI, which validates and authorizes them. Once validated and authorized, they are sent to the recipient, including the authorization code assigned by the SRI, along with a graphical representation called RIDE. It is important to note that recipients must have given their consent to receive electronic invoices. If there is no consent from the recipient or if they expressly request the printed invoice, the issuers must print and deliver the RIDE.

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.

http://www.sri.gob.ec

Graphical representation of the electronic invoice called RIDE.

Contact one of our e-invoicing specialists.

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Send all your electronic invoices to 100% of your business partners in Ecuador.

With the EDICOM platform's integrated solution, you can simplify and automate the secure issuance of your electronic documents.

Data Export

A flat file containing the information for the electronic transaction is generated from the client's ERP or accounting management system. We take this data and convert it to XML 1.0 format for electronic documents.

Validation and Electronic Signature

Before delivering the receipts to the IRS and recipients, we validate the XML and apply the electronic signature under the XadES_BES standard using a certificate issued by a qualified certification entity in Ecuador.

Delivery and Dispersion

The XML document is securely transmitted to the SRI through direct web service connectivity. The offline model allows the SRI up to 24 hours to process an electronic receipt. Simultaneously, the printed representation of the CPE (RIDE) is generated. The RIDE and XML are delivered to the recipient via email, to their own e-invoice solution, or on a private web portal that provides traceability of the status of their e-invoice.

Integration and Storage

The electronic documents generated from the electronic invoicing process, validated and authorized by the SRI, are automatically integrated into your accounting system or ERP. Additionally, we store the electronic vouchers and the authorization statuses issued by the SRI in a single electronic file as legal evidence.

Common questions about electronic eInvoicing in Ecuador

These questions are extracted from inquiries made by our own clients.

What electronic documents must be issued in Ecuador?

Electronic invoicing is another way of issuing sales invoices that comply with the legal and regulatory requirements for authorization by the Internal Revenue Service (SRI).

The documents that can be issued electronically are:

Invoices
Purchase receipts for goods and services
Credit notes
Debit notes
Withholding receipts
Dispatch guides

What requirements does the SRI demand to access electronic invoicing in Ecuador?

Internet connection
Access key to “SRI en Línea”
Be "up to date with your tax obligations"
Digital electronic signature certificate obtained with RUC
Software for generating electronic invoices (it can be the free invoice issuance tools provided by the SRI or the taxpayer's own system contracted with a service provider).

What is the authorization process for issuing electronic invoices?

Companies and taxpayers must request authorization to issue electronic invoices in the testing environment and subsequently in the production environment.

Test environment: allows for testing and necessary adjustments in the computer systems for the issuance of electronic invoices to ensure that the information transmitted to the SRI complies with the specifications established in the "Technical Profile," and that the taxpayer's information is correct. Since it is a testing period, the electronic invoices issued in this environment have no tax validity.

In the production environment: when the taxpayer has completed all verifications within the "Test" environment and made the necessary adjustments as indicated in the previous paragraph, they will request authorization to issue their invoices in this environment. The approval granted by the Internal Revenue Service for issuing electronic invoices has indefinite validity, and the invoices issued in this environment have the respective tax validity.

How is authorization for the testing or certification environment requested?

To access the testing or certification environment for electronic invoices, follow these steps:

Access the portal www.sri.gob.ec with the RUC and access key.
Go to the "Electronic Invoicing" option.
Select "Testing."
Go to "Authorization."
Click on "request issuance."
You will see whether the request was accepted or rejected.

How long can taxpayers remain in the testing environment?

Taxpayers can use the testing environment for as long as they consider necessary; there is no time limit.

What options do taxpayers have for issuing electronic invoices?

Free electronic invoicing tool (desktop installation).
SRI & Yo en línea Portal (free online application).
The taxpayer's own systems.

What is the RIDE?

It is the printed representation of an electronic document in a user-friendly format.

Does the RIDE have to comply with any specific format?

Printed representations of electronic invoices must comply with the requirements of the Sales Invoice, Withholding, and Related Documents Regulation and the Technical Profile of Electronic Invoices.

In what cases is the RIDE provided?

When it is not possible to deliver the sales invoice via the recipient's, user's, or consumer's email.
When the recipient, user, or consumer is not identified.
When the recipient, user, or consumer requests it.
When it comes to purchase receipts and service provision.

Is an electronic invoice valid if the RIDE does not contain the authorization number?

No, if the RIDE does not have an authorization number or access key, it is not valid.

How is the recipient notified of an electronic invoice?

The issuer can send the electronic invoice files (XML + RIDE) to the recipient electronically through various means:

Email provided by the recipient.
Electronic invoice solution of the recipient. This is the best operational option as it allows for automated integration into the recipient's internal management system.
Through private web portals enabled by a service provider for this purpose.

When the recipient does not have access to any of these channels, the issuer must print and deliver the RIDE.

How is the process when it's necessary to cancel invoices?

The cancellation of an invoice must be done through a credit note or through the option of Canceling Invoices on SRI en Línea.

Can an electronic credit note be issued for a physical invoice?

Yes, an electronic receipt (credit note, debit note, or withholding receipt) related to a physical invoice can be issued.

For which electronic receipts is recipient confirmation not required for cancellation?

Invoices.
Purchase receipts for goods and services.
Dispatch guides.

In the case of no transaction taking place, how long does the issuer have to cancel electronic invoices online?

Issuers can cancel the invoices within 90 days after the issuance of the electronic invoice.

With the electronic invoice issuance system in Ecuador, do physical invoices disappear?

They do not disappear. In cases of force majeure, when it is not possible to generate an electronic invoice through the electronic invoice issuance system, the issuer may issue a sales invoice, withholding invoice, or complementary document using other methods of issuance according to the requirements established in the Sales Invoice, Withholding, and Related Documents Regulation.

Sales notes issued by popular business taxpayers remain in the preprinted format.

Should electronic invoices be archived?

Yes, both the issuer and the recipient must keep the electronic invoice information for seven years.

Delivery deadlines for transmitting electronic invoices to the SRI of Ecuador

Electronic invoices must be transmitted from the moment of generation or within a maximum of 72 hours after being generated, as established in Resolution NAC-DGERCGC18-00000233.

Is an electronic invoice valid if it contains the same number in the access key and authorization number?

Yes, it is valid. In the offline scheme, the authorization number and the access key of the electronic invoice are the same, with 49 digits.

What is the deadline for issuing a withholding receipt?

The withholding receipt must be issued within five days from the date of issuance of the sales invoice.

Implementation of e-Invoicing around the world

The technical and legal requirements for e-Invoicing are different in each country. If you want to know the details and tax obligations of any particular country, just click on the map or choose a country from the dropdown list.

e-Invoicing in Ecuador