New Rules for the Annulment of Electronic Tax Documents in Ecuador: Tax Implications for Taxpayers

With the Resolution NAC-DGERCGC25-00000014 in force, issued by the Ecuadorian Internal Revenue Service (SRI) and effective as of August 1, 2025, new conditions have been established for the annulment of electronic invoices, withholding vouchers, and supplementary documents.

This resolution is grounded in constitutional principles of administrative simplicity, transparency, and tax efficiency, and responds to the need to strengthen fiscal control over electronic operations recorded in the SRI’s system. The primary aim is to prevent tax evasion practices and ensure the traceability of transactions documented through electronic tax receipts.

Key aspects of the new regulation:

1. Deadline for online annulment: Taxpayers may annul electronic tax documents online only until the 10th day of the next month after its If the deadline falls on a public holiday or non-working day, it extends to the next business day.

2. Restrictions on annulment:

• Invoices, whether electronic, marked as “final consumer” may not be annulled, not even through credit notes.
• Negotiated commercial invoices are excluded from any annulment process.
• Tax documents supporting tax refund requests may not be annulled either.

3. Credit notes: Credit notes affecting previously issued documents are valid only if issued within 12 months from the original document’s date. Applicable use cases are set forth in the Regulations on Sales Receipts.

4. Receptor’s acceptance: The annulment of withholding vouchers, credit notes, and debit notes requires prior acceptance from the recipient within five business days. If no response is received, the annulment request is rendered void and the document remains valid.

5. Mass annulment: If a taxpayer needs to annul more than 1,000 documents issued in the same month, a mass annulment request may be filed, provided it complies with the same timeframes.

6. Duty to notify: Issuers must inform recipients of any change in the status of an electronic document, as incorporated in the amended Resolution NAC-DGERCGC18-00000233.

This new regulatory framework requires taxpayers and companies operating under electronic invoicing schemes in Ecuador to implement internal control mechanisms to ensure timely issuance and validation of their documents. It is also essential to train accounting and compliance teams on the applicable deadlines and procedures.

At Quevedo & Ponce, we provide legal counsel in corporate, contractual, and regulatory compliance matters, helping our clients align their internal procedures with evolving legal obligations, including those related to tax compliance. We offer strategic legal support to mitigate risks and promote sound business practices.