The Ministry of Energy and Mines of Ecuador issued an Agreement declaring an emergency in the national electricity sector.
On October 30, the tax authority issued Resolution NAC-DGERCGC24-00000035, which establishes regulations that allow compliance with the formal duties of issuance of sales receipts.
The first paragraph of Article 7 of the Resolution No. NACDGERCGC18- 00000233 is replaced by the following:
“Art. 7.- Transmission. – Taxpayers who issue electronic receipts must transmit them to the Tax Administration at the time of generating the electronic receipt, or within a maximum of four business days after it has been generated, using the “web services” links provided in the “Technical Sheet of Electronic Receipts.”
It also establishes that for the duration of the emergency of the national electricity sector declared in Ministerial Agreement MEM-MEM-2024-0027-AM, for the cases indicated in Article 8 of Resolution NAC-DGERCGC18-00000233, taxpayers may issue receipts under the pre-printed modality up to 5% of the total receipts issued in the previous annual fiscal year; without prejudice to the fact that the Tax Administration may revoke the application of this provision in advance by means of a regulatory act.
