E-Invoicing In Ecuador
Resolution NAC-DGERCGC13 – 00236
SRI – Servicio de Rentas Internas (SRI) – Internal Revenue Service
Mandatory, XMLDsig format.
The Internal Revenue Service (SRI) began a phased implementation of the electronic invoicing in 2014, requiring certain businesses and entities to participate. As of January 2022, e-Invoicing became mandatory for taxpayers with income over 200.000.01 and under 300.000.00 USD during the last fiscal year. e-Invoice issuers must obtain an electronic certificate and apply to join the e-Invoicing system to register for the test and production environments. e-Invoicing will be mandatory for all taxpayers in 2023 The Internal Revenue Service (SRI) is making e-invoice issuance mandatory for some taxpayers by 30 November 2022.Taxpayers subject to income tax are obliged to issue invoices, but not yet electronic format. In addition, individuals and companies that are not subject to income tax but are obliged to issue invoices are under the scope.