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E-Invoicing & ViDA Mandate Tracker
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EC
Ecuador e-invoicing
Americas · Clearance (SRI authorisation)
Last updated September 26, 2026
Since 1 Jan 2026 transmission must be immediate – the issue date must match the transaction date, annulments run to the 7th of the following month, and the recipient has 5 working days to accept (NAC-DGERCGC25-00000017). E-invoice data feeds SRI controls in near real time. From 26 September 2026 every electronic voucher must also carry, in the additional information block, the RUC of the software or invoicing-service provider used (NAC-DGERCGC26-00000027).
Live now
Applies to
B2B, B2C, B2G
Next phase deadline
SRI provider list published monthly from Oct 2026
Does this apply to me?
Two questions. The fixed-establishment rule is where most foreign businesses get it wrong.
Roughly how big is the business?
Is your business established in Ecuador – a company, branch, or fixed establishment there?
Not in scope for Ecuador
With no establishment and no RUC, the SRI's e-invoicing system does not reach you – imports are documented on the Ecuadorian buyer's side. Revisit if you set up locally or register for VAT on digital services into Ecuador (collected mainly by withholding, without issuing duties).
Registered without establishment – confirm with the SRI
Ecuador's VAT on foreign digital services is mostly collected through card-issuer withholding – non-residents who register with the SRI declare and pay without automatically becoming e-invoice issuers. But issuer obligations attach to the RUC, and a RUC with Ecuadorian-source activity is a different position. Confirm with the SRI whether you are listed as an obliged issuer before relying on an exemption.
In scope – unless you are a negocio popular
Most RUC-registered businesses are obliged issuers and fall under the same-day issue and immediate-transmission rules. The exception is RIMPE negocios populares, which may stay on notas de venta and opt in voluntarily. If you have grown out of that band, e-invoicing – with SRI authorisation – applies in full.
In scope – immediate transmission applies
As an obliged taxpayer you already issue SRI-authorised XML – the 2026 change is operational discipline: the issue date must match the transaction date and transmission to the SRI must be immediate (NAC-DGERCGC25-00000017). Annulments close on the 7th of the following month and recipients have 5 working days to accept. Check that your billing runs same-day end to end.
Phases & who's affected when
A single date hides the rollout. Here's the full sequence.
29 November 2022
All obliged taxpayers
E-invoicing universalised for income-tax filers required to issue documents (phased in from 2014); signed XML authorised by the SRI and delivered to the recipient.
Done
1 January 2026
All electronic issuers
Immediate transmission: the issue date must match the transaction date, annulments run to the 7th of the following month, and recipients have 5 working days to accept (NAC-DGERCGC25-00000017).
Done
27 August 2026
E-invoicing software and service providers
Deadline for providers to register or update an exclusive RUC establishment under CIIU code J62021002 (developers of invoicing systems for sale) or J62021003 (resellers of third-party systems), 30 calendar days after publication of Resolución NAC-DGERCGC26-00000027. Foreign providers without an Ecuadorian domicile fall outside the register.
Done
26 September 2026
All issuers of electronic vouchers
In force from 26 September 2026: every electronic voucher must carry the RUC of the software or invoicing-service provider used, in the additional information block (art. 5, Resolución NAC-DGERCGC26-00000027 – 60 calendar days after publication). It binds all issuers regardless of size, sector or tax regime, and in practice the invoicing software fills the field in the XML. The SRI publishes the official provider list monthly from October 2026.
Done
The technical facts
The standards, scope and dates that define the mandate – at a glance.
Transaction scope
B2B, B2C, B2G
Model
Clearance (SRI authorisation)
Formats
SRI XML (national schemas)
Region
Americas
STATUS
Live now
Scope
Universal for obliged taxpayers since 29 Nov 2022 (phased from 2014); RIMPE negocios populares may opt in. Signed XML is sent to the SRI for authorisation and delivered to the recipient. Resolución NAC-DGERCGC26-00000027 (Registro Oficial 335, Quinto Suplemento, 28 July 2026) created a mandatory register of e-invoicing software and service providers: providers had 30 calendar days from publication to register an exclusive RUC establishment under CIIU code J62021002 or J62021003, and from 26 September 2026 – 60 calendar days after publication – every issuer of electronic vouchers must state the provider's RUC in the additional information block, regardless of size, sector or tax regime. The SRI begins publishing the official provider list in October 2026. The resolution does not address what issuers of self-developed, non-commercialised systems should state.
Penalties & grace period
Fines for non-issue and late transmission, with closure for repeat offences – amounts are set case by case rather than centrally published. Late-transmitted invoices draw SRI control attention.
Sources
Frequently asked questions
What is the e-invoicing mandate in Ecuador?
Since 1 Jan 2026 transmission must be immediate – the issue date must match the transaction date, annulments run to the 7th of the following month, and the recipient has 5 working days to accept (NAC-DGERCGC25-00000017). E-invoice data feeds SRI controls in near real time. From 26 September 2026 every electronic voucher must also carry, in the additional information block, the RUC of the software or invoicing-service provider used (NAC-DGERCGC26-00000027).
When does e-invoicing become mandatory in Ecuador?
Status: Live now. Next key date: SRI provider list published monthly from Oct 2026 ().
Who has to comply with e-invoicing in Ecuador?
Universal for obliged taxpayers since 29 Nov 2022 (phased from 2014); RIMPE negocios populares may opt in. Signed XML is sent to the SRI for authorisation and delivered to the recipient. Resolución NAC-DGERCGC26-00000027 (Registro Oficial 335, Quinto Suplemento, 28 July 2026) created a mandatory register of e-invoicing software and service providers: providers had 30 calendar days from publication to register an exclusive RUC establishment under CIIU code J62021002 or J62021003, and from 26 September 2026 – 60 calendar days after publication – every issuer of electronic vouchers must state the provider's RUC in the additional information block, regardless of size, sector or tax regime. The SRI begins publishing the official provider list in October 2026. The resolution does not address what issuers of self-developed, non-commercialised systems should state.
Which e-invoice format is required in Ecuador?
SRI XML (national schemas). Model: Clearance (SRI authorisation).
What are the penalties for non-compliance in Ecuador?
Fines for non-issue and late transmission, with closure for repeat offences – amounts are set case by case rather than centrally published. Late-transmitted invoices draw SRI control attention.
Latest e-invoicing coverage – Ecuador
News, guides and rulings tagged for this country.
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