e-Invoicing in Ecuador: Timeline, Guidelines, Process, and Steps for Implementation

E-invoicing in Ecuador is the digital system established by the SRI to replace paper tax documents with legally valid electronic vouchers. It was introduced in 2012 and made fully mandatory by November 2022. It now applies to nearly all taxpayers: natural persons, companies, and public institutions. 

To comply, taxpayers need an electronic signature, SRI registration, authorization, and compatible invoicing software. Issuers and recipients must validate, store, and manage documents for seven years. 

What is E-invoicing in Ecuador?

E-invoicing in Ecuador refers to the system established by the SRI that digitizes tax receipts and replaces physical paper documents with electronic ones. These digital tax documents are known as electronic vouchers. They hold the same legal validity as traditional invoices, provided they meet the technical and legal requirements established by the tax authority.

The system was first introduced in 2012 under Resolution NAC-DGERCGC12-00105. It allowed certain taxpayers to opt in voluntarily. Two years later, Resolution NAC-DGERCGC14-00157 came out. It made electronic invoicing mandatory for large groups such as public entities, universities, and companies providing essential services.

Over the years, additional taxpayer categories were added until the process was finalized on November 29, 2022, when the last two million taxpayers, mainly natural persons and smaller businesses, were incorporated through Resolution No. NAC-DGERCGC22-00000024.

Today, nearly all businesses and individuals engaged in taxable activities must use electronic invoicing.

Who Must Comply with E-invoicing in Ecuador?

E-invoicing is an obligation for almost all taxpayers. Here's how:

General Obligation

As of November 30, 2022, all taxpayers engaged in economic activities in Ecuador are required to issue electronic invoices. This includes:

• natural persons
• legal entities
• public institutions
• businesses of all sizes

Specific Groups Included Under SRI Mandates

While the system now covers nearly everyone, certain groups were prioritized earlier in the process due to the nature or size of their operations. These included:

• Taxpayers engaged in the sale of heavy machinery and trucking equipment.
• Businesses or individuals with annual income above thresholds set for small businesses (over $100,000).
• Companies that have carried out transactions with the State valued at $200,000 or more.
• Providers of essential goods and services, such as liquefied petroleum gas distributors.
• Any person or entity issuing invoices above $1,000 in transactions with the government.

By progressively mandating these groups, the SRI ensured large-volume taxpayers complied first, before expanding the requirement to the broader population.

Scope of Electronic Vouchers

The SRI has authorized multiple types of electronic vouchers. Each has specific use cases. Taxpayers must issue them in accordance with their business operations. The authorized documents include:

• Invoices (Factura)
• Credit Notes
• Debit Notes
• Withholding Receipts (Comprobante de Retención)
• Purchase Settlements of Goods and Services (Liquidación de Compras de Bienes y Prestación de Servicios)
• Shipping Guides (Guía de Remisión)

Together, these cover almost all commercial and tax-related transactions in Ecuador.

Requirements for Issuing Electronic Invoices in Ecuador

Before a taxpayer can start issuing electronic vouchers, there are several technical and administrative requirements that must be met. These requirements ensure that documents are secure, legally valid, and fully compliant with the SRI’s standards.

1. Electronic Signature Certificate

Issuers must obtain a valid electronic signature from an authorized certification provider in Ecuador. The digital signature (XMLDsig format) guarantees the authenticity and integrity of each document. This ensures it cannot be altered after issuance.

2. Electronic Invoicing System

Taxpayers must use a system capable of generating invoices in XML format according to the SRI’s technical guidelines. The system should also support integration with accounting or ERP platforms to simplify management.

3. Registration in SRI Online (SRI en Línea)

Taxpayers must be registered in the SRI’s online platform using Form 361. Because access credentials are required to request authorization for issuing vouchers.

4. Authorization from the SRI

Before issuing invoices, the taxpayer must request approval from the SRI. Once approved, the system can begin transmitting vouchers electronically.

5. Registered Direct Debit Agreement

Having a direct debit agreement with a financial institution is necessary. This ensures proper linkage between invoicing processes and tax-related payments.

Obligations for Issuers and Recipients

Both issuers and recipients have defined obligations under Ecuador’s e-invoicing framework.

For Issuers:

• Obtain the recipient’s consent before sending electronic vouchers.
• Transmit documents to the SRI for validation before delivering them to clients.
• Provide the RIDE (printed representation) if the recipient does not accept electronic vouchers.
• Archive all vouchers for at least seven years.

For Recipients:

• Authorize suppliers to send electronic vouchers.
• Verify the validity of received invoices on the SRI portal.
• Maintain electronic storage of received vouchers for auditing purposes.
• Guarantee readability and accessibility of documents when required by law.

Steps for Implementing E-invoicing in Ecuador

Here is SRI’s roadmap that businesses and individuals must follow to ensure compliance with e-invoicing rules in Ecuador:

1. Prepare Internal Systems

Evaluate your current accounting or ERP system. You need to ensure it can generate XML-format documents according to the SRI’s specifications. Many businesses opt for third-party platforms that integrate directly with their management systems.

2. Obtain an Electronic Signature

Before issuing any vouchers, taxpayers must secure a digital signature certificate from an authorized certification authority in Ecuador. This is because every electronic invoice must be digitally signed to ensure authenticity.

3. Register with SRI Online

Taxpayers must sign up on the SRI en Línea portal. Then, they must complete the required administrative procedures, such as submitting Form 361. This registration activates their profile for electronic invoicing.

4. Request Authorization

Once registered, the taxpayer must request authorization from the SRI to begin issuing electronic invoices. The tax authority validates: 

• the system setup
• the taxpayer’s compliance status
• readiness to transition

5. Testing and Certification

Some taxpayers may be required to go through a testing environment before being fully certified. This ensures:

• the system works correctly
• invoices are transmitted properly
• digital signatures function as expected

6. Start Issuing Electronic Vouchers

After authorization, the taxpayer can begin generating invoices in XML format. The process includes:

• Generating the document
• Digitally signing it
• Transmitting it to the SRI
• Receiving authorization and an approval code
• Delivering the XML and RIDE to the client

7. Archiving and Record-keeping

Both issuers and recipients are required to keep all invoices for seven years. This is critical for tax audits and ensures traceability in case of disputes.

8. Manage Cancellations and Contingencies

Recent regulations (Resolution NAC-DGERCGC25-00000014, effective August 2025) introduced clearer rules for cancellations. For example:

• Only invoices issued in error or for incomplete transactions can be canceled.
• “Final consumer” invoices cannot be canceled.
• Cancellations have strict deadlines. Online cancellations must be completed by the 10th of the following month.

In cases of system downtime or other issues, contingency models exist to ensure business continuity. However, since 2017, Ecuador only allows the offline contingency model. This still ensures simultaneous submission to both the SRI and the recipient.

Conclusion

Since the introduction of e-invoicing in Ecuador, the SRI has gradually made it mandatory for nearly all taxpayers. Today, individuals and companies of all sizes must issue authorized electronic vouchers. To comply, businesses need RUC registration, SRI authorization, and compatible invoicing software.