E-invoicing mandate — Ecuador
An invoice is only valid once the tax administration has accepted it — with a clearance number, a stamp or a code that nobody but the authority can issue. A format tool alone is not enough; access to the platform is required as well.
The stages over time
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6/1/2014
Ecuador · between businesses in force unverified
The 2014 resolutions covered named groups — special taxable persons, the financial sector and others — not the whole country.
Legal basis: SRI, Resolución NAC-DGERCGC14 (nur benannte Gruppen) · Last reviewed: 10/27/2026 -
11/30/2022
Ecuador · between businesses in force unverified
A law of November 2021 gave all income-tax payers subject to invoicing duties one year; the tax authority set the cut-off at 30 November 2022, including public bodies and the decentralised local authorities. Since then pre-printed paper forms are permitted only as an exception in cases of force majeure and may not exceed 1 % of the previous year's volume.
Micro-businesses classified as “negocios populares” remain exempt, in so far as under the applicable rules they issue sales notes rather than invoices.
Legal basis: SRI, Resolución NAC-DGERCGC22-00000024 (Ley Orgánica para el Desarrollo Económico, disp. transitoria cuarta) · Last reviewed: 10/27/2026
Platforms and authorities
SRI · Comprobante Electrónico
What Invoiceflair can do — Ecuador
Read and convert only: SRI Ecuador
Stated limit: Invoiceflair creates, validates and reads formats. It is not a Peppol access point and not a clearing service — it does not perform transmission to an authority's platform.
Not legal or tax advice
This overview is a technical compilation of publicly available sources and is no substitute for legal, tax or business advice. Only the applicable legislation in its official wording governs; have your individual case assessed by your tax adviser or legal counsel. Despite careful maintenance, no warranty is given as to accuracy, completeness or currency. Administrator.at B2B GmbH accepts no liability for decisions based on this information.