Tax Authority
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.
Obligation
The SRI a through resolution No. NAC-DGERC-GC18-00000191, has established a compliance calendar based on total invoicing and company type.
Required Administrative Transactions
The issuer must recieve a digital certificate and request to be included in the issuer system to subscribe to the test and production environments.
Format
XML.
Digital Signature
Mandatory, XMLDsig.
Fiscal Control
The document is declared to the SRI which then returns an authorization code integrated in the document before being sent to the client.
Archiving
Mandatory for issuers and recipients for 7 years.
Sales and purchase overview
It is mandatory to electronically declare the “Liquidación de compras de bienes y prestación de servicios”.
Contingency
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.
Links of Interest
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Common questions
What taxpayers have not been included in the invoicing system?
There are only two groups left to join the SRI’s e-invoicing system.
As of January 1st 2022:
- Natural persons and companies, excluding companies under the simplified tax regime established by the ‘Reglamento para la Aplicación de la Ley de Régimen Tributario Interno y de los sujetos domiciliados en la provincia de Galápagos’ who do not have an establishment in continental Ecuador, and have annual revenues between USD. 200,000.01 and USD. 300,000.00.
As of January 1st 2023:
- Natural persons and companies, excluding companies under the simplified tax regime established by the ‘Reglamento para la Aplicación de la Ley de Régimen Tributario Interno y de los sujetos domiciliados en la provincia de Galápagos’ who do not have an establishment in continental Ecuador, and have annual revenues between USD. 100,000.01 and USD. 200,000.00.
What electronic documents must be issued in Ecuador?
In Ecuador there are other documents besides the electronic invoice, like the credit and debit note, withholding and transfer certificates, each with their own standard format defined by the SRI.
Related resources
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.
