Ecuador’s SRI updates special taxpayer list with stricter e-invoicing rules effective June 1 under new resolution.
The Ecuadorian Tax Administration (SRI) has issued an update to its list of special taxpayers. This update was made under Resolution No. NAC-DGERCGC25-00000011, published on 30 May 2025. The new measures outlined in the resolution will take effect from 1 June 2025.
Under the resolution, selected taxpayers are now subject to stricter compliance requirements. These include enhanced reporting obligations and the mandatory updating of their electronic invoicing systems. Taxpayers must implement these changes within 10 business days from the date the resolution comes into force.
By issuing this resolution, the SRI officially removes the former list of special taxpayers that was established under Resolution No. NAC-DGERCGC25-00000006.
Earlier, SRI published Resolution No. NAC-DGERCGC25-00000006, which introduces a list of ten companies classified as “special taxpayers.” This designation involves stricter reporting requirements, enhanced audits, and the mandatory use of electronic invoicing and advanced accounting systems.