Ecuador
ECEcuador's tax authority (SRI) requires designated taxpayers, now including all income-tax taxpayers required to invoice, to issue invoices and related vouchers as signed XML comprobantes electrónicos transmitted to the SRI; the system is national and not linked to Peppol.
Guide reviewed .
Invoicing and electronic documents
Comprobantes electrónicos (offline scheme)
The issuer generates each voucher with its access key, following the SRI technical specification, delivers it to the buyer and transmits it to the SRI. Documents covered are facturas, liquidaciones de compra, notas de crédito, notas de débito, comprobantes de retención and guías de remisión. Ecuador does not use Peppol.
XML defined by SRI XSD schemas (offline scheme technical specification, version 2.34), with the issuer's electronic signature · Official source: SRI · electronic invoicing (facturación electrónica)
Facturador SRI
The SRI's free online invoicing application for individuals and companies other than large taxpayers. The SRI says its downloadable offline tool remains available until 31 December 2026, with Facturador SRI as its replacement.
SRI web application producing comprobantes electrónicos · Official source: SRI · electronic invoicing (facturación electrónica)
Ecuador's comprobante electrónico is the legal invoice, so a foreign e-invoice or Peppol document does not replace it for an Ecuadorian issuer. Check the SRI's list of obligated groups. Software must generate the SRI's XML schemas, sign them and transmit them to the SRI under the offline scheme.
Test in the SRI's certification environment first, because vouchers issued there have no tax validity. The SRI's electronic invoicing page publishes the current technical specification, the XSD packages and the resolutions on transmission deadlines and voiding.
Legal guide
B2B and B2C · sales vouchers
Mandatory for designated taxpayersThe SRI phased in the obligation by resolution from August 2014. Since 30 November 2022 it covers income-tax taxpayers required to invoice and other taxpayers required to invoice not already in a group. New withholding agents must issue electronic withholding vouchers. Groups are listed on the SRI's page of obligated taxpayers.
Official source: SRI · taxpayers obliged to issue comprobantes electrónicosPublic sector · issuers
MandatoryPublic enterprises and public financial entities from 1 January 2015, state branches, the judiciary and public universities from 1 April 2015, and local governments and other public bodies from 1 July 2015 issue their own vouchers electronically under NAC-DGERCGC14-00157.
Official source: SRI · taxpayers obliged to issue comprobantes electrónicosAuthorisation and environments
Granted by the SRITaxpayers do not need to apply for authorisation; the SRI grants it to those with the obligation. Issuers need an electronic signature, issuing software and SRI en Línea access. Vouchers issued in the test environment have no tax validity; only the production environment does.
Official source: SRI · electronic invoicing (facturación electrónica)Transmission and penalties
In forceResolution NAC-DGERCGC18-00000233 sets the rules for issuing, delivering and transmitting comprobantes electrónicos, and later resolutions set transmission deadlines (NAC-DGERCGC24-00000035), penalties for non-delivery or non-transmission (NAC-DGERCGC24-00000022) and voiding (NAC-DGERCGC25-00000014).
Official source: SRI · electronic invoicing (facturación electrónica)
Timeline
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First designated group
Credit card issuers start issuing electronic vouchers.
Official source: SRI · taxpayers obliged to issue comprobantes electrónicos -
State suppliers and medium-sized companies
State suppliers, taxpayers above the accounting thresholds and several regulated sectors join.
Official source: SRI · taxpayers obliged to issue comprobantes electrónicos -
Obligation broadened
Income-tax taxpayers required to invoice and other remaining taxpayers required to invoice must issue electronically.
Official source: SRI · taxpayers obliged to issue comprobantes electrónicos - Upcoming at review
Offline free tool withdrawn (announced)
The SRI says its downloadable free tool can be downloaded until this date; Facturador SRI replaces it.
Official source: SRI · electronic invoicing (facturación electrónica)
Peppol in Ecuador
- Directory participants
- 1
- Document families
- 4
Peppol Authority: OpenPeppol.
Peppol Directory data as of .
How to read these numbersDocuments on Peppol
- ApplicationResponse1 participant
- 1 participant
- 1 participant
- 1 participant
Registrations over time
Peppol Directory data as of .
Show as a table
| Month | New registrations |
|---|---|
| 1 |
Registration dates in the current Directory snapshot.