Ecuador’s Internal Revenue Service (SRI) had established procedures for obtaining and recovering the User Password (Clave de Usuario) for SRI en Línea under Resolution No. NAC-DGERCGC26-00000036 issued on 18 September 2026.
Ecuador’s Internal Revenue Service (SRI) issued Resolution No. NAC-DGERCGC26-00000036 on 18 September 2026, setting requirements for obtaining and recovering the User Password (Clave de Usuario) used to access SRI en Línea services.
The resolution allows taxpayers to obtain their credentials through the SRI en Línea portal, Gob.ec or SRI service centres, depending on their circumstances. Applicants must have an email address and mobile number assigned exclusively to the taxpayer.
Applications through SRI en Línea require a valid electronic signature certificate. Authorised third parties can use Gob.ec, while individuals and companies can also apply through SRI service centres under the applicable requirements.
Users must accept the Acuerdo de Responsabilidad y Uso de Medios Electrónicos when obtaining the credentials. The rules also require supporting identification or authorisation documents in cases involving representatives and authorised third parties.
The SRI allows users to recover their User Password (Clave de Usuario) through the SRI en Línea portal or by telephone, provided their contact details are current. The tax authority may also block the password or related options for security and administrative control purposes.
