Ecuador ends the four-business-day window for sending electronic vouchers to the SRI from 1 January 2026

What changed in detail

The SRI’s Resolución NAC-DGERCGC25-00000014 was signed on 27 June 2025 and published in the third supplement of Registro Oficial 70 on 30 June 2025.

Its reforming provisions amend Resolución NAC-DGERCGC18-00000233, the SRI’s rules on electronic vouchers. Numeral 2 deletes from the first paragraph of article 7 the phrase that let an issuer send an electronic voucher to the SRI “or within a maximum of four business days of its generation”. Without that phrase, article 7 requires transmission when the voucher is generated. The same set of amendments requires issuers to tell recipients of any change to the status of an electronic voucher.

Resolución NAC-DGERCGC25-00000017 of 29 July 2025 deferred the deletion of the four-day window to 1 January 2026. From that date, electronic vouchers must be sent to the SRI at the moment they are generated.

What it means

The change has been in force since 1 January 2026. Any issuing set-up that generated vouchers during the day and sent them in a later batch, or that relied on the four-day margin for offline sales, needed reworking to transmit each voucher as it is created.

The six-month deferral by Resolución -17 is spent, so there is no longer a grace period to rely on. Monitoring should flag any voucher not yet sent to the SRI the same day, not four business days later. The SRI’s later rule on registering e-invoicing providers is a separate change, recorded at ec-einvoicing-provider-ruc-2026.