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).

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.

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.

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.