12.22.22

Scope extension of electronic invoicing for commercial land transport

Resolution DGERCGC22-00000052 has extended the scope of e-invoicing to commercial land transport. Commercial transport operators, excluding taxis, are by effect of the Resolution, appointed as exclusive points of issuance of sales receipts and supporting documents. 

Taxpayers who are required to issue invoices should incorporate the e-invoicing scheme into their business, including the commercial transport operators. 

The e-invoicing scheme in Ecuador came into effect on 30 November 2022.