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.

Tax Authority

Tax Authority

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.

Required Administrative Transactions

Required Administrative Transactions

  • 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.

Digital Signature

Digital Signature

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

Fiscal Control

Fiscal Control

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.

Sales and purchase overview

Sales and purchase overview

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.

Printing Format Ecuador

Printing Format

Graphical representation of the electronic invoice called RIDE.

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Common questions about electronic eInvoicing in Ecuador

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

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

  • 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).

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.

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

  1. Access the portal with the RUC and access key.
  2. Go to the "Electronic Invoicing" option.
  3. Select "Testing."
  4. Go to "Authorization."
  5. Click on "request issuance."
  6. You will see whether the request was accepted or rejected.

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

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

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

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

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

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.

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

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

  1. Invoices.
  2. Purchase receipts for goods and services.
  3. Dispatch guides.

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.

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

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.

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.

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

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