e-Invoicing in Ecuador: New adoption schedule for taxpayers
In 2014, the Internal Revenue Service in Ecuador launched a progressive e-Invoicing schedule, which require certain companies and entities to join this system.
Through Resolution NAC-DGERCGC18-00000431, the Internal Revenue Service reforms two previous resolutions relating to taxpayers obliged to issue invoices, withholding receipts, referral guides and credit and debit notes through data messages and electronically signed: Resolutions NAC-DGERCGC17-00000430 and NAC-DGERCGC18-00000191.
The reform ruling updates the calendar contained in Resolution NAC-DGERCGC18-00000191, which details the start date of the obligation to issue electronic invoices for some taxpayers. The key dates are as follows:
- As of 1 January 2019
- Those engaging in marketing activities for new land transport vehicles, including motorcycles.
- Individuals and companies that carry out activities related with the sale of liquid fuels derived from hydrocarbons and biofuels.
- As of 1 June 2019
- Importers - individuals and companies - engaging in local sales activities for imported products.
- Individuals and companies whose income from sales to the State in the previous tax year is equal to or greater than USD 100,000.
- As of 1 January 2020
- Those involved in commercialization of heavy machinery and new or used roadbuilding equipment, whose sale responds or not to a habitual activity.
- As of 1 June 2021
- Natural persons and companies, not included in the previous groups, in transactions with the State for amounts equal to or greater than USD 1,000.00, must issue an electronic invoice for each transaction.
- As of 1 January 2022
- Individuals and businesses, with the exception of companies covered by the Simplified Regime established in the Regulation for Application of the Internal Tax Regime Law and individuals domiciled in the province of Galapagos that do not maintain premises in continental Ecuador, with an annual income between USD 200,000.01 and USD 300.000,00.
- As of 1 January 2023
- Individuals and businesses, with the exception of companies covered by the Simplified Regime established in the Regulation for Application of the Internal Tax Regime Law and individuals domiciled in the province of Galapagos that do not maintain premises in continental Ecuador, with an annual income between USD 100,000.01 and USD 200.000,00.
Discover an automated e-Invoicing solution
EDICOM has developed an international platform for electronic invoicing that makes it possible to generate, send and archive electronic invoices in accordance with the requirements established in Ecuador. The process is automatic, so companies reduce the amount of time spent on these administrative tasks.
Implementing the electronic invoice is quick and easy. All Ecuadorian taxpayers who wish to adopt this new electronic system can do so using EDICOM’s services.