SRI - Servicio de Rentas Internas.
e-Invoicing in Ecuador
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.
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.
Graphical representation of the electronic invoice called RIDE.