The National Directorate of the Internal Revenue Service of Ecuador published resolution DGERCGC22-00000052 by virtue of which the electronic invoicing of land transport operators throughout the country, except taxis, will be made possible. With this regulation change, the partners, or shareholders of commercial transport operators, except taxis, may be designated as exclusive points of issuance of sales receipts and complementary documents of the operator to which they belong.
In Ecuador, all income taxpayers who are required to invoice must incorporate the electronic invoicing scheme into their economic activity, which will be mandatory in the country as of November 30, 2022.