SRI Changes Who Can Invoice Commercial Transport In Ecuador

Ecuador’s tax authority has changed how commercial transport services are billed.

Since July 13, 2026, drivers in heavy cargo, school, tourism, mixed, alternative, and light cargo transport can no longer issue invoices directly to clients. Under resolution NAC-DGERCGC26-00000024, only authorized operators or transport companies can invoice and collect from the final client.

The IVA rate for these services remains 0%.

What Changes

The driver now issues the sales document to the operator they belong to. The operator is the party that invoices the client. One tax expert summarized the rule this way: the transporter must be part of an operator, create one, or be its sole partner or shareholder, but the operator is the entity that provides and invoices the service.

The scale is not tiny. Based on INEC vehicle-registration figures, Ecuador had about 135,000 rental-service vehicles in 2024, including dump trucks, buses, trucks, pickups, and other vehicles.

Deadlines And Paperwork

Operators must include the vehicle plate number on electronic invoices, along with economic-activity information and the operating permit. They have 90 days from publication of the rule in the Official Registry to adapt billing systems.

Partners who are already in the RUC system and have not reported which operator they belong to have 30 days to update that information. If they do not, SRI can suspend the registration automatically.

What This Means For Expats

If you hire school transport, tourism transport, cargo, movers, or light commercial transport, expect the invoice to come from the operator rather than the individual driver. For residents with businesses, rentals, or reimbursable expenses, that detail matters because the invoice trail needs to match the new structure.