Ecuador Adds New SRI Rules For Electronic Invoicing Providers

What happened

Ecuador's tax authority, the Servicio de Rentas Internas (SRI), has created a new control mechanism for electronic invoicing.

Through Resolution Nro. NAC-DGERCGC26-00000027, the SRI created a registry for providers of computer systems or services used for electronic invoicing. The stated goal is to improve traceability, transparency, and security in the issuance of electronic receipts.

The resolution will take effect once it is published in the Official Registry.

What providers have to do

Companies or taxpayers that develop or commercialize electronic-invoicing systems will have to identify themselves formally with the SRI.

The rule gives providers 30 business days from publication of the resolution to register in the Registro Unico de Contribuyentes (RUC) with an establishment and an economic activity used exclusively for that service.

That will give the tax authority a direct channel to identify and supervise providers that support Ecuador's electronic-invoicing system.

What users have to do

The rule also affects companies and taxpayers that use third-party invoicing platforms.

When a business uses an electronic-invoicing system developed by an outside provider, it will have to include the provider's RUC number in the additional-information section of the electronic receipt, following the current technical sheet.

The compliance window for that user-side requirement is 60 business days from publication of the resolution in the Official Registry.

How to check providers

The SRI says it will publish the provider registry on its institutional portal each month. The update is supposed to happen within the first 10 business days of each month, so taxpayers can verify which providers are officially registered.

What This Means for Expats

If you live in Ecuador and only receive electronic invoices as a consumer, this probably does not require action from you today. But if you operate a local company, issue invoices, run rentals through an Ecuadorian tax structure, sell services, or work with an accountant who uses a third-party billing system, this is worth flagging.

The practical question is whether your invoicing provider is prepared to register correctly and whether your electronic receipts will include the provider RUC once the user-side requirement starts.

Do not wait until the deadline to ask. Send your accountant or software provider the question now: are they registered for the SRI's new electronic-invoicing-provider rule, and will their platform add the required provider RUC field when the resolution is in force?

Source: La Hora.