Ecuador e-Invoicing and Tax Reporting Definitions
Archiving – All documents must be achieved for seven years.
Clave de Acceso – The access key consisitng of 49 characters, generated by the taxpayer.
Comprobantes de Retención – Electronic withholding tax document.
Digital Certificat Entities – Entities authorized by the SRI to provide degital certificates to taxpayers.
Contingency – Mandatory for all documents in case that systems are down or companies cannot submit electronic documents.
Document types – The following documents are required to be submitted electronically by the SRI: invoices, credit notes, debit notes, withholding receipts, and bill of lading.
Firma Electrónica Avanzada – The advanced electronic signature certificate used to authenticate the tax payer.
Guías de Remisión – The bill of lading that supports the transfer of goods.
Número de Autorización – 37-digit number generated by the SRI once the invoice is approved.
Offline Schema – New approval method that the SRI is rolling out giving companies 24 hours to upload the XML to the SRI’s web portal for approval. This allows suppliers to continue shipping in the meantime.
Production Environment – Once all tests in testing environment are completed, the taxpayer may request authorization to enable the production environment. All vouchers authorized in the production environement are fiscally valid.
RIDE (Representación Impresa Documento Electrónico) – Paper representation of an electronic invoice.
RUC (Registro Único de Contribuyentes) – The mechanism to identify the type of corporate tax payer.
SRI (Servicio de Rentas Internas del Ecuador) – Tax administration in Ecuador.
Testing or Certification Environment - The test environment allows you to review the operation of the electronic emission schema, make any adjustments to systems that are necessary and correct any errors. Vouchers that are issued in this environment are not fiscally valid.
XML (Extensible Markup Language) – The required standard schema for electronic invoices.
XML Type – The SRI requires XMLs for sales, purchases, withholdings, bill of lading, and credit/debit notes.