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Ecuador expands the scope of the Electronic Invoice System

Ecuador’s Electronic Invoice system is also an example of  clearance systems like Uruguay, Colombia etc. Both public and private administrations are responsible and e-Invoice regulation has been effective since 2014, and its scope has been gradually expanded. As of January 2022, e-Invoicing became mandatory for natural persons and companies with incomes over 200,000.01 USD and under 300,000.00 during the last fiscal year. Taxpayers who want to issue and send an e-Invoice are required to register and get authorization from the tax authority (The Internal Revenue Service-SRI). After 30 November 2022 for taxpayers who are included in the tax income regime that were not responsible to generate e-Invoices until the date, have to create e-Invoices. Issued electronic invoices must be in XML format and digitally signed.

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