Ecuador’s Tax Authority amends the Resolution establishing the rules for the cancellation of sales and withholding receipts and supplementary documents issued electronically

1. Changes to deadlines for canceling electronic documents

Electronic sales receipts, withholding receipts, and supplementary documents must be canceled no later than the 7th day of the month following their issuance. This new deadline will apply to receipts issued on or after August 1, 2025.

2. Exceptions for withholding receipts

The above deadline does not apply to withholding receipts in the cases of transaction reversals provided for in Article 26 of the Regulations for the Application of the Tax on International Payments (known by the acronym ISD):

• International bank transfers or money orders that are not successfully completed, with the corresponding amounts being returned to Ecuador, generating a reversal of the transaction.

• Transactions that are not recognized by the customers of financial institutions that originate from fraudulent acts committed by third parties, duly recognized as such by the corresponding financial institution, such as card theft, cloning, etc.

• Credit or debit card transactions that are exempt or not subject to the tax.

• International bank transfers or money orders for which the tax has been collected, despite having complied with and submitted to the withholding agent or collection agent all the requirements at the time of their execution, including those of a formal nature, in order to be considered exempt from the Tax on International Payments.

3. Automatic Cancellation in Specific Cases

Withholding receipts, credit notes, and debit notes issued in the name of individuals with foreign ID or passports, or who are listed as “deceased” in the Civil Registry at the time of the request, will be automatically canceled upon the issuer's online request, without requiring additional acceptance.

4. Issuance of Credit Notes

Credit notes may only be issued in the cases provided for in the Regulations on Sales and Withholding Receipts and Supplementary Documents. The Ecuadorian Tax Authority (SRI) may verify the proper use of these receipts. 

5. Ex officio cancellation by the Tax Authority

In tax control processes, the Tax Authority may ex officio cancel sales receipts that are issued with the legend “end consumer” in transactions carried out for that purpose.

6. Specific validity of certain provisions

The following specific changes will come into effect on January 1, 2026:

• The change incorporated in the last paragraph of Article 3 of Resolution No. NAC-DGERCGC25-00000014, which states: “Electronic invoices issued with the legend “end consumer” may not be canceled once they have been issued and transmitted to the Ecuadorian Tax Authority. In these cases, credit notes may not be issued.”

• The change introduced in Article 7 of Resolution No. NAC-DGERCGC18-00000233 by the First Amending Provision (No. 2) of Resolution No. NAC-DGERCGC25-00000014. This change eliminates the expression “or within a maximum of four business days after it has been generated”, requiring taxpayers who issue electronic receipts to transmit them to the Tax Authority at the time the electronic receipt is generated. Therefore, the four-day deadline for transmitting electronic receipts to the Tax Authority remains in effect until December 31, 2025.