| Update: | Compliance Alert - Updated mandatory e-document format requirements for large taxpayers |
| Date: | 2024-07-05 |
Ecuador’s Internal Revenue Service (SRI) published version 2.28 of the Technical Sheet for Offline Electronic Documents, adding Annex 24.
In Annex 24, mandatory format requirements for large taxpayers have been added. Large taxpayers must add “Gran Contribuyente” with the corresponding resolution number qualifying them as such, both in the xml and the RIDE (printed presentation).
This information should be included in invoices, credit- and debit notes. Below are the examples.
Large Taxpayer
| Tag Name: | <campoAdicional> |
| Format: | Alphanumeric |
| Dimension: | Maximum 300 |
| Content: | Legend “Gran Contribuyente” and resolution number |
| Segment: | <infoAdicional> </infoAdicional> |
Example xml
</detalles>
<infoAdicional>
<campoAdicional nombre=”Gran Contribuyente”>NAC-GCFOIOC21-00000868-E</campoAdicional>
</infoAdicional>
</factura>
Example RIDE (printed presentation)