The electronic invoice in Ecuador

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.

Tax authority: 

SRI - Servicio de Rentas Internas.

Mandatory status

The SRI a through resolution No. NAC-DGERC-GC18-00000191, has established a compliance calendar based on total invoicing and company type.

Administrative transactions required

The issuer must recieve a digital certificate and request to be included in the issuer system to subscribe to the test and production environments.

e-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.

Format

XML.

Storage

Mandatory for issuers and recipients for 7 years.

Links of interest

http://www.sri.gob.ec

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Resources

E-Invoicing in Latin America
This e-book presents all the basic keys to help you manage electronic invoicing in Latin America.

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