Compliance Alert – SRI issued update to the Cancellation Guide for Electronic Receipts

The Ecuadorian Internal Revenue Service (SRI) published an updated version of the Taxpayer Guide for Cancellation of Electronic Receipts, detailing new functionality for querying receipts pending cancellation.

The following two query options are now added to the confirmation of the electronic receipts cancellation:

• Confirm by applying filters: It is now possible to confirm the cancellation or rejection using filters such as year of cancellation request, month of cancellation request and issuer identification. Users may choose to “Accept” or “Reject” cancellation in the “Action” column.
• Confirmation via file: Queries exceeding the record limit will render a message to upload the confirmation via file. In such cases, files may be downloaded as “.txt” files. The user may accept or reject the cancellation by adding ACCEPT or REJECT in capital letters to the file. Upon upload, the status message for the corresponding receipt will change accordingly.

For Confirmation via file, the guide further specifies file type, structure validations and processing validations made to the file.

In addition, users may now query for either “Issued” or “Received” electronic receipts rendering the following options: 

• Issued: Returns the pending cancellations that have been issued. Can be viewed directly on the web page or by downloading a file.
• Received: Renders the option to download a report detailing the received cancellations.