Electronic invoicing for taxpayers is becoming a mandatory issue for companies throughout the world. The latest study on...
e-Invoicing in Ecuador
The SRI (Internal Revenue Service of Ecuador) issued a statement in 2009 regarding the issue of e-documents. In 2014, the country's Internal Revenue Service (SRI) launched a progressive timetable for adoption of e-Invoicing, which required certain businesses and public organizations to join the system. The SRI will appint new subjects obliged to issue electronic invoices and, progressively, it will include new groups of taxpayers in this electronic system. In fact, the last to migrate to this system did so in November 2016. In 2017, the most notable modification will be the entry into force of the new e-Invoicing schema for 2018.
Currently, two schemes coexist, offline and online, but as of December 31, 2017, the current online model where the SRI receives the invoices to authorize them will no longer be valid and only the off-line may be used, as stipulated in Resolution 0079. With this model, the contingency keys are no longer needed, as it allows simultaneous issuance of electronic documents to the SRI and to the recipient. The aim is that authorization should take place immediately.