E-invoicing in Ecuador

Ecuador implements a clearance-based e‑invoicing model (Factura Electrónica) for all VAT-registered taxpayers since 2015. Businesses are required to generate, sign, and transmit invoices via the SRI (Servicio de Rentas Internas), with real-time validation and legal authority before issuing invoices.

Invoice format

Same as B2G; XML with digital signature and SRI QR code.

Submission or exchange

Through SRI portal or certified provider; electronic signature required.

Scope, model and deadlines

Clearance mechanism; invoice must be authorized by SRI before being valid.

Invoice format

SRI Factura Electrónica XML, digitally signed, and authorized by SRI (QR access key).

Submission or exchange

SRI online validation platform; invoices must be sent within 24–72 hours of generation

Scope, model and deadlines

Clearance—SRI validates and signs invoice before delivery.

Invoice format

Standard XML with SRI authorization code; graphical PDF (RIDE) available post-authorization.

Submission or exchange

Through SRI portal or certified provider; electronic signature required.

Scope, model and deadlines

Clearance mechanism; invoice must be authorized by SRI before being valid.

Earlier guidance (pending review)

Real-time invoice-level reporting is built into the e‑invoicing system; no separate VAT return required per transaction.

Applicable transactions

Immediate and continuous reporting upon authorization.

Format

Invoice data flows via structured XML; validated by SRI.