Ecuador Gazettes Resolution Explaining E-invoicing Obligations Due to Coronavirus

The Ecuadorian Official Gazette May 27 published Resolution No. NAC-DGERCGC22-00000024, explaining e-invoicing obligations due to the coronavirus pandemic. The resolution includes measures: 1) introducing rules for e-invoicing sales receipts and necessary supporting documents for all individuals and companies, including those not considered income taxpayers, effective until Nov. 29; 2) clarifying rules for withholding agents to implement the simplified transactional annex (ATS) version of withholding vouchers according to the technical vouchers sheet, effective until Nov. 29; 3) establishing rules for taxpayers requesting authorizations, modifications, or renewals of documents; 4) explaining rules for issuing e-withholding receipts, including when there is no liability ...