Skip to main content
Are you e-Invoice ready? Get your free compliance assessment score in 5 minutes -Are you e-Invoice ready?Take the test now
e-Invoice.app
  1. Dashboard
  3. Ecuador

Ecuador e-Invoicing

Comprobante electrónico SRI en Ecuador

Updated 30 August 2025

Exclusive Sponsor Slot Available

Be the featured e-invoicing solution for Ecuador

Become a Sponsor
  • Key facts
  • Timeline
  • Tax & Compliance
  • Formats
  • FAQ

Ecuador mandates e-invoicing across B2B, B2G and B2C. B2G has run since 2014, with B2B and B2C made mandatory from November 2022 for all VAT-registered taxpayers. The clearance model requires XML invoices with an electronic signature, transmitted simultaneously to the SRI and the customer within 24 hours.

Ecuador e-Invoicing Overview

B2B
mandatory
since 29 November 2022
Mandatory for all VAT-registered domestic taxpayers with 24-hour SRI submission.
B2G
mandatory
since 1 January 2014
Electronic invoicing via SRI with XML format and Advanced Electronic Signature.
B2C
mandatory
since 29 November 2022
Mandatory electronic invoicing for all consumer transactions.

Exclusive Sponsor Slot Available

Be the featured e-invoicing solution for Ecuador

Become a Sponsor
Premium Sponsor

Available Slot

Become a sponsor
Premium Sponsor

Available Slot

Become a sponsor

Implementation Timeline(3 events)

Key mandate dates. Select a date for detail, or show all updates below.

Electronic invoicing system launch
1 January 2014
Initial implementation
SRI launched electronic invoicing for large taxpayers and specific sectors.
Universal mandatory implementation
29 November 2022
Complete coverage
Final phase affecting last 2 million natural persons and companies, completing nationwide mandatory adoption.
Enhanced cancellation process regulations
1 August 2025
Process improvement
New Resolution NAC‑DGERCGC25‑00000014 establishing clear cancellation rules and timeframes for electronic vouchers.

Premium Sponsors

AvailableBecome a sponsor AvailableBecome a sponsor

Compliance Regime

CTC Model
Clearance
Offline validation method; invoices sent simultaneously to SRI and customers without pre-validation; SRI authorization within 24 hours
Network
Clearance
Standards
XML format with Advanced Electronic Signature (AES), SRI en Línea registration (Form 361), 24-hour submission window

Record-keeping & Reporting

SAF-T
N/A
No SAF-T; Ecuador uses SRI system with XML validation and digital signatures.

Technical Formats

XML invoices with cryptographic verification
Simultaneous transmission to SRI and customers
Electronic signature certificate mandatory

Detailed exemptions, penalties and cross-border rules for Ecuador are not yet published. The official sources have the latest detail.

Official Sources

  • sri.gob.ecOfficial site
Pro SponsorAvailable Pro SponsorAvailable Pro SponsorAvailable Pro SponsorAvailable Pro SponsorAvailable

Related Countries

  • ArgentinaMandatory
  • BoliviaMandatory
  • BrazilMandatory
  • ChileMandatory

Frequently asked questions about e-Invoicing in Ecuador

Yes, e-Invoicing is mandatory in Ecuador for B2B (since 2022-11-29) and B2G (since 2014-01-01) transactions.

B2B e-Invoicing in Ecuador is mandatory since 2022-11-29. Mandatory for all VAT-registered domestic taxpayers with 24-hour SRI submission.

B2G e-Invoicing in Ecuador is mandatory since 2014-01-01. Electronic invoicing via SRI with XML format and Advanced Electronic Signature.

Ecuador supports the following e-Invoice formats: XML invoices with cryptographic verification, Simultaneous transmission to SRI and customers, Electronic signature certificate mandatory.

Ecuador uses the following e-Invoicing standards: XML format with Advanced Electronic Signature (AES), SRI en Línea registration (Form 361), 24-hour submission window.

Offline validation method; invoices sent simultaneously to SRI and customers without pre-validation; SRI authorization within 24 hours

B2C e-Invoicing in Ecuador is mandatory since 2022-11-29. Mandatory electronic invoicing for all consumer transactions.