In response to the national energy crisis, the Ecuadorian Tax Authority (SRI) has issued Resolution NAC-DGERCGC24-00000035, amending the rules for the transmission of electronic invoices. Taxpayers must transmit electronic invoices to the Tax Administration immediately upon generation, or within a maximum of four business days, via designated web services.
The resolution also temporarily allows taxpayers to issue pre-printed invoices for up to 5% of the total invoices issued in the previous fiscal year. This exception applies to specific cases outlined in the resolution and will remain in effect until the energy emergency is lifted.
The resolution took effect immediately upon signing by SRI Director General Damián Alberto Larco Guamán on 30 October 2024.