The Ecuadorian Internal Revenue Service Nov. 30 announced mandatory e-invoicing rules for individuals and businesses. The announcement includes: 1) the requirement for individuals and businesses, except those under the Simplified Regime for Entrepreneurs and Popular Businesses (RIMPE), to issue e-invoices for all their transactions once the deadline for the implementation of this issuance regime has ended; 2) the rule for taxpayers to use pre-printed invoices until their expiration only if they are authorized to issue e-invoices before Nov. 30; and 3) how taxpayers can verify if they are authorized to issue electronic invoices. [Ecuador, Internal Revenue Service, 11/30/22]
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