E-invoicing compliance and regulatory updates - Ecuador

Electronic Invoicing in Ecuador

Is e-invoicing mandatory in Ecuador ?

Invoicing clearance is mandatory in Ecuador.

Who is affected?

Invoicing clearance is mandatory for all tax-registered companies.

Compliance requirements

Invoices must be issued in XML format and submitted to the SRI for validation. SRI validates the invoice and responds to the sender with an authorization message. After the invoices are authorized, they can be sent to the buyer and must include the clearance evidence. The supplier must send the invoices in XML format but must have the capability to include the PDF RIDE (Representación Impresa del Documento Electrónico), if requested by the buyer.

The buyer should validate the received data with the SRI.

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Download our Global e-invoicing and Tax Compliance fact sheet here for more information.

Key Deadlines

• No upcoming deadlines

Standards & Platforms

Platform

All e-invoices must be sent to the Ecuadorian tax authority, Servicio de Rentas Internas (SRI).

What formats are required in Ecuador?

Invoices must be issued as XML, according to SRI requirements.

Archiving in Ecuador

What are the archiving requirements in Ecuador?

Digital invoice archiving is allowed in Ecuador, and all records must be kept for a period of seven years. The archive must include the digitally signed XML and the authorization response from SRI.

Legal invoice:

• For suppliers: A legal invoice is an XML document validated by the SRI and digitally signed.
• For buyers: A legal invoice is the digitally signed XML received from the supplier.

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Key Actions  

Ensure compliance: Issue invoices in XML format and clear the data with SRI.

Archive properly: Store all electronic invoices for seven years. Digital archiving is allowed.

Ecuadorian e-invoicing and archiving requirements at a glance:

Supplier requirement: Ecuadorian suppliers must submit the digitally signed invoice data to SRI in the applicable XML format for authorization. After receiving authorization, they must send the invoice to the buyer, including the clearance evidence. Suppliers must be able to send a RIDE PDF on request.

Buyer requirement: Ecuadorian buyers must be able to receive validated and digitally signed XML invoices and should validate these with SRI.

Archiving requirement: Invoices must be archived digitally for seven years.