Covered by Complyance

Ecuador

Covered by Complyance

Americas

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

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.

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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