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馃嚜馃嚚 Ecuador - E-Invoicing Specifications (Factura Electr贸nica)

Status: 馃煝 Mandatory | Active for all businesses Authority: SRI (Servicio de Rentas Internas) Platform: SRI Electronic Invoice System

1. Context & Overview

Ecuador has mandatory e-invoicing (factura electr贸nica) through the SRI. The system follows a Clearance Model requiring authorization key (clave de acceso) validation. Progressive implementation began in 2014.

DateScopeObligation
2014+ProgressiveInitial rollout by sector
OngoingAll businessesContinuous SRI authorization
CurrentFull mandatoryAll transaction types

2. Technical Workflow (Authorization Key)

flowchart TD
    S["Invoicerr (Supplier)"] -->|1. Generate XML| X[XML Document]
    X -->|2. Calculate Clave Acceso| Calc[Algorithm]
    Calc -->|3. Generate Clave| CA[Clave de Acceso]
    
    X -->|4. Sign XML| Cert[Digital Certificate]
    Cert -->|5. Signed XML| S
    
    S -->|6. Submit to SRI| SRI[SRI Web Services]
    
    SRI -->|7. Validate & Authorize| Auth
    
    Auth -->|8. Return ACK + XML| S
    
    S -->|9. Deliver Invoice| C[Client]
    
    subgraph "Offline Mode"
    S -.->|Store Locally| Offline[Offline Storage]
    Offline -.->|Sync Later| SRI
    end

馃П Key Components

  1. Clave de Acceso: 49-digit authorization key
  2. RUC (Registro 脷nico de Contribuyentes): Tax ID
  3. Digital Certificate: SRI-approved
  4. Offline Mode: Contingency for connectivity issues

3. Data Standards & Formats

A. Required Format

  • XML Format: SRI schema
  • Encoding: UTF-8
  • Digital Signature: Required

B. Document Types

CodeTypeDescription
01FacturaStandard invoice
04Nota D茅bitoDebit note
05Nota Cr茅ditoCredit note
07Gu铆a de Remisi贸nTransport guide
18Comprobante de Retenci贸nWithholding receipt

C. Critical Data Fields

  • RUC: Tax ID (13 digits)
  • Clave de Acceso: 49-digit key
  • IVA: VAT (12%)
  • ICE: Special consumption tax
  • C贸digo Establecimiento: Branch code

4. Business Model & Compliance

A. Workflow

  1. RUC Registration: Obtain Ecuadorian tax ID
  2. Certificate: Acquire SRI digital certificate
  3. Clave Calculation: Generate 49-digit key
  4. XML Generation: Create schema-compliant document
  5. Signing: Apply electronic signature
  6. Submission: Send to SRI (online or offline)
  7. Delivery: Send to buyer

B. Archiving

  • Retention: 7 years
  • Format: Original XML

5. Implementation Checklist

  • RUC Registration: Obtain Ecuadorian tax ID
  • Digital Certificate: Acquire SRI certificate
  • Clave Algorithm: Implement 49-digit generation
  • XML Engine: Build SRI schema generator
  • Signature Integration: Implement signing
  • SRI API: Connect to web services
  • Offline Storage: Build contingency system

6. Resources