E-invoicing model:
  • Post-clearance (within 24 hours)
Mandatory file format:
  • Local XML
B2G requirements:
  • SRI
Archiving requirements:
  • 7 Year Period
E-signature:
  • Mandatory

Updates

12.22.22

  • Country updates
Updated version of guide to issue electronic receipts A new version of the guide concerning the request for authorisation to issue electronic receipts has been released on the government's website. Taxpayers should use this guide to follow the requirements and instructions for the access to issuing electronic receipts and electronic documents.  The link can be accessed here:  https://www.sri.gob.ec/o/sri-portlet-biblioteca-alfresco-internet/descargar/522a42ed-89c4-4ecd-978f-88c1afcd926c/Gu%c3%ada%20para%20solicitar%20autorizaci%c3%b3n%20de%20emisi%c3%b3n%20de%20comprobantes%20electr%c3%b3nicos%2025042020%5b3052%5d%20(1)-1.pdf 

12.22.22

  • Mandate information
Scope extension of electronic invoicing for commercial land transport Resolution DGERCGC22-00000052 has extended the scope of e-invoicing to commercial land transport. Commercial transport operators, excluding taxis, are by effect of the Resolution, appointed as exclusive points of issuance of sales receipts and supporting documents.  Taxpayers who are required to issue invoices should incorporate the e-invoicing scheme into their business, including the commercial transport operators.  The e-invoicing scheme in Ecuador came into effect on 30 November 2022. 

08.19.22

  • Mandate information
Partial e-invoicing mandate There has been recent e-invoicing traction across Latin America as companies push to advance the e-invoicing agenda in their respective countries. Ecuador is the latest country to introduce e-invoicing to its shores. The Internal Revenue Service (SRI) is introducing mandatory e-invoicing for certain taxpayers by 30 November 2022. Further to Resolution NAC-DGERCGC22-00000024, any taxpayers subject to income tax that were not obliged to issue invoices electronically must now comply with e-invoicing regulations by 30 November 2022 at the latest. Ecuador’s e-invoicing history dates to 2012, and the country has since advocated a phased implementation of e-invoicing obligations for taxpayers.

03.23.22

  • VAT/G(S)ST rate information
VAT reduction for tourist services The VAT rate for the tourism sector in Ecuador has been reduced from 12% to 8%, from February 26 2022 until 1 March 2022, and from April 15 to April 17 2022.

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