Ecuador: New resolution establishing e-invoicing obligations to taxpayers previously out of scope

Victor Duarte
June 10, 2022

The Internal Revenue Service (SRI) issued RESOLUTION No. NAC-DGERCGC22-00000024 on May 27, 2022, establishing the obligation to issue e-invoices to taxpayers obliged to issue invoices but not required to issue e-invoices, as well as the obligation for these taxpayers, qualified as agents of withholding, to issue the Simplified Transactional Annex (ATS) version of withholding documents. These taxpayers will have until November 29, 2022 to adopt the e-invoicing scheme.

The Resolution also establishes a maximum limit for the issuance of pre-printed receipts, issued exceptionally in contingency cases. This limit is 1% of the total e-invoices issued in the previous fiscal year.

The Resolution is available here.

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Author

Victor Duarte

Victor is a Regulatory Counsel at Sovos TrustWeaver. Based in Stockholm and originally from Venezuela, he obtained a Law degree and a specialisation degree in Tax Law in his home country. Victor also earned a Master´s degree in European and Internal Tax Law from Lund University in Sweden.
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