e-Invoicing in Ecuador

Electronic Invoice

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.

Tax authority: 

SRI - Internal Revenue Service

Mandatory status

As of June 2014, a progressive rollout process is underway, gradually extending its mandatory use throughout the different sectors.

Administrative transactions required

Issuers must obtain an e-Certificate and apply to join the issuing system to register for the test and production frameworks.

e-Signature

Invoices must be digitally signed. An XMLDsig format is used to sign the document electronically.

Print format

There is no standardized format for printing out invoices.

Format

The "COMPROBANTE ELECTRÓNICO" or electronic invoice is a document structured in an XML format standardized by the SRI. In Ecuador, other documents in addition to the invoice are regulated, such as the Credit Note, Debit Note, Remittance and Certificate of Withholdings.

Fiscal control

The receipt (invoice) is presented to the Internal Revenue Service (SRI), which returns an authorization number, which is then integrated into the document before sending to the client.

Storage

Mandatory for sender and receiver for a minimum 7-year period.

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