| Update: | Compliance Alert - Mandatory inclusion of “large taxpayer” designation and resolution number in electronic sales receipts |
| Date: | 2024-02-05 |
The Official Registry of Ecuador has published Second Supplement No. 467, amending Decree No. 430 of 2010 (Sp: Reglamento de Comprobantes de Venta, Retención y Documentos Complementarios)*.
The amendment focuses on the content of electronic sales receipts for large taxpayers.
The amended mandate requires including a statement on the electronic sales receipt indicating the taxpayer's status as a large taxpayer and the resolution number.
Therefore, the printed representation of the electronic document (RIDE) must allow the visualization of specific information as follows:
“15. Taxpayers classified by the Tax Administration as Major Taxpayers must include, through relevant means, on their electronic sales receipts, the statement: "Large Taxpayer" and the resolution number by which they were classified as such.”
Companies classified as large taxpayers can be looked up in the registry of large taxpayers list, which is available for download.
* Reglamento de Comprobantes de Venta, Retención y Documentos Complementarios - Regulation of Sales Receipts, Withholding, and Complementary Documents