Ecuador: Government addresses E-invoicing Obligations during COVID
Resolution No. NAC-DGERCGC22-00000024 was issued by the Ecuadorian Official Gazette to clarify e-invoicing responsibilities for the coronavirus pandemic.
The Resolution covers:
- Guidelines for e-invoicing sales receipts and other important supporting requirements for all entities, even those that are not considered income taxpayers, are valid until November 29.
- Clarifying guidelines for withholding agents to execute the simplified annex (ATS) effective until November 29.
- Guidelines for authorization requests by taxpayers, to modify, or document renewal.
- Guidelines for producing e-withholding receipts, if there is no obligation to pay VAT or withholding tax.
- Standards for e-invoicing and required papers for taxpayers deemed popular enterprises
- Regulations in E-invoicing in terms of unexpected or unforeseeable occurrences
- Generating availability of free tools for creating e-receipts.
The resolution takes effect on May 27, 2022.
Source: sri.gob.ec
