Country Guide · Americas
Ecuador
Covered by Complyance
Covered by Complyance
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.
E-invoicing
Status
Mandatory
Format
SRI Factura Electrónica XML, digitally signed, and authorized by SRI (QR access key).
Infrastructure
SRI online validation platform; invoices must be sent within 24–72 hours of generation
Model
Clearance—SRI validates and signs invoice before delivery.
E-reporting
Status
Real-time invoice-level reporting is built into the e‑invoicing system; no separate VAT return required per transaction.
Format
Invoice data flows via structured XML; validated by SRI.
Scope & deadline
Immediate and continuous reporting upon authorization.
More info
Tax authority
Servicio de Rentas Internas (SRI) manages invoice issuance and validation.
Archiving period
Mandatory 7 years for both issuers and recipients. Digital retention allowed; access must be ensured.
E-signature
Advanced electronic signature (AES)—PKI‑based certificate mandatory.
Regulation
Implemented via Resolution NAC-DGERCGC18‑00000233 and others; phased expansion since 2015—full national mandate from 2022.
Note: We gather our information from government sources and do our best to keep it current. If there are any new updates, we'll make sure to reflect them here as soon as possible.
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