Ecuador makes e-invoicing software providers register a dedicated RUC activity, and issuers name their provider on every voucher

What changed in detail

Resolución NAC-DGERCGC26-00000027, signed on 27 July 2026 by the Director General of the Servicio de Rentas Internas and published in the Quinto Suplemento del Registro Oficial N° 335 of 28 July 2026, sets the rules for registering providers of electronic-invoicing software and services.

Article 2 treats as providers the taxpayers domiciled in Ecuador, or with a permanent establishment there, who are either developers and owners of the source code of systems for issuing, signing, transmitting and storing electronic vouchers with a view to commercialisation, or owners of the licences and source code of e-invoicing systems developed by third parties.

Article 3 obliges them to register in the RUC an exclusive establishment carrying one of two economic activities: CIIU J62021002 for the planning, design and development of such systems, or CIIU J62021003 for the commercialisation of systems developed by third parties.

Article 4 requires the SRI to publish the list of registered providers on its institutional web portal, updated within the first 10 business days of each month with a cut-off at the end of the previous month. Article 5 requires issuers of electronic vouchers to include, in the additional-information section, the RUC number of the provider of the software or e-invoicing service, as set out in the Ficha Técnica de Comprobantes Electrónicos.

The transitional provisions allow 30 days from publication to register or update the RUC, set October 2026 as the start of publication of the provider list, and allow 60 calendar days to implement the article 5 requirement. The resolution entered into force on publication.

What it means

Both deadlines run from publication on 28 July 2026: the RUC registration fell due at the end of August, and the article 5 voucher field at the end of September. Neither is a planning item any more — they are remediation items.

Article 5 is the one with reach. It does not land on software vendors; it lands on every taxpayer issuing electronic vouchers through someone else’s system, and it is a change to what each voucher carries rather than to a registration form. If your provider has not shipped the additional-information field, there is nothing you can fill in to comply.

The monthly provider list is the enforcement handle worth watching. Once the SRI publishes it, a provider whose RUC is not on it is visibly unregistered — which makes the list a supplier-diligence document as much as a transparency one.