Key compliance facts
Standard
XML (SRI schema)
Authority
SRI — Servicio de Rentas Internas
Mandatory For
All VAT taxpayers including non-resident taxpayers
Effective Date
Nov 2022 (mandate) · Jan 1, 2026 (real-time transmission)
About Ecuador E-Invoicing
Ecuador's electronic invoicing regime, operated by the Servicio de Rentas Internas (SRI), is one of the most comprehensive in Latin America. Mandatory e-invoicing for all transaction types — including for non-resident taxpayers — was enforced from November 2022, with rollout completed by the end of 2022. Beginning 1 January 2026 — under Resolution NAC-DGERCGC25-00000017 — all electronic documents must be transmitted to the SRI in real time at the moment they are generated, eliminating the previous up-to-four-business-day window. Documents are validated by SRI within minutes of submission; invoices that fail validation cannot serve as fiscal documents. The Guías de Remisión (Delivery Guide) is required for physical goods movement.
Implementation Phases
- ✓
Mandatory e-invoicing
Nov 2022All VAT taxpayers, including non-residents, required to issue electronic documents.
- ◉
Real-time transmission
Jan 1, 2026Documents must be transmitted to SRI at the moment of generation (Res NAC-DGERCGC25-00000017).
Key Compliance Facts
- Format: XML per SRI schema; digital signature required
- Real-time validation by SRI (replaced 4-day window in 2026)
- Non-resident taxpayers explicitly in scope
- Guías de Remisión required for physical goods movement
- PDF copy must include SRI authorisation data and QR code
Frequently Asked Questions
Is e-invoicing mandatory in Ecuador?
All VAT taxpayers including non-resident taxpayers. Status: Live & Mandatory.
Which authority regulates e-invoicing in Ecuador?
SRI — Servicio de Rentas Internas
What e-invoicing standard does Ecuador use?
XML (SRI schema)
What is the e-invoicing model in Ecuador?
Clearance via SRI
When did Ecuador e-invoicing take effect?
Nov 2022 (mandate) · Jan 1, 2026 (real-time transmission)