Ecuador’s tax authority (SRI) has issued Resolution NAC-DGERCGC26-00000027, creating a formal registry for providers of electronic invoicing software and services within the country’s taxpayer registry (RUC). The resolution was published in the Official Register on July 28, 2026, which means deadlines are calculated from that date.
What the resolution requires:
Providers of electronic invoicing systems domiciled in Ecuador or with permanent establishment in the country must register an exclusive RUC establishment under one of two new economic activity codes: J62021002 for developers and owners of proprietary source code, or J62021003 for companies that commercialize systems developed by third parties. This registration must be completed within 30 days of publication.
Additionally, companies that issue electronic invoices must include their technology provider’s RUC number in the additional information section of each invoice, as specified in the updated Technical Sheet. This requirement must be implemented within 60 days of publication.
Starting October 2026, the SRI will publish and maintain a monthly list of authorized providers, updated by the 10th of each month.
Technical update:
In parallel, version 2.34 of the Technical Sheet for Offline Electronic Receipts (published July 27, 2026) has updated Annex 26 to establish the mandatory field structure for including provider RUC data in electronic invoices, aligning the technical specification with the new resolution.
