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Ecuador Relaxes e-Invoicing Requirements Due to National Electricity Sector Emergency

07 November 2024

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Approved Changes

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Ecuador

Ecuador's Internal Revenue Service (SRI) has issued Resolution NAC-DGERCGC24-00000035, which relaxes e-invoicing requirements in response to the country's ongoing national electricity sector emergency that has resulted in daily power cuts. In particular, Resolution NAC-DGERCGC24-00000035 amends Resolution NAC-DGERCGC18-00000233 in relation to the requirement to transfer e-invoices to the tax administration, providing that e-invoices are to be transferred at the time of generation or within a maximum of four business days after generation. It is also provided that for the duration of the declared emergency, taxpayers may issue physical "pre-printed" invoices amounting to up to 5% of the total invoices issued in...