SRI Resolution for Commercial Transportation: Billing Changes in 2026

The Ecuadorian Internal Revenue Service (SRI) has issued Resolution NAC-DGERCGC26-00000024, effective July 13, 2026, establishing new tax and invoicing obligations for operators and partners engaged in commercial ground transportation activities in Ecuador.

This regulation repeals Resolution NAC-DGERCGC17-00000295, which had been in force since 2017, and introduces new requirements that companies must meet to ensure the proper issuance of electronic invoices and maintain tax compliance.

Commercial Transportation Ecuador: Key Changes

The main changes affect electronic invoicing, RUC registration updates, economic activity classification, and withholding tax obligations.

Electronic Invoicing with Vehicle License Plate

One of the most significant changes is the mandatory inclusion of the vehicle license plate number used to provide the service in the “license plate” field of the electronic invoice.

Additionally:

• Transportation operators must issue invoices exclusively to their customers from the establishment authorized for commercial transportation activities.
• Partners or shareholders may no longer invoice end customers directly.
• Sales documents must be issued exclusively to the transportation operator to which they belong.

This measure strengthens the traceability of commercial transportation operations in Ecuador and enhances tax control by the SRI.

Mandatory RUC Update

Partners and shareholders must register or update their Taxpayer Identification Number (RUC) according to the corresponding economic activity.

Failure to comply may result in the suspension of the taxpayer registration.

New ISIC (CIIU) Codes

Transportation operators must register under the appropriate economic activity.

Activity	CIIU Code
Alternative–Exceptional Transportation Service	H49220101
Tourist Transportation	H49220102
School and Institutional Transportation	H49220501
Heavy Freight Transportation	H49230101
Light Freight Transportation	H49230501
Mixed Transportation	H49230501 and H49230601

VAT Rate

The resolution maintains the 0% VAT rate for domestic passenger and freight ground transportation services, in accordance with Article 56 of Ecuador’s Internal Tax Regime Law.

Withholding Taxes

When the payer qualifies as a withholding agent, withholding tax must be applied to:

• Payments made by customers to transportation operators.
• Payments made by transportation operators to their partners or shareholders.

These provisions strengthen tax oversight over commercial transportation activities in Ecuador.

Deadlines Established by the Resolution

The following implementation deadlines apply from the official publication date of the regulation.

Within 30 Days

Partners or shareholders must update their RUC in person if they have not yet registered the registration number and legal name of the transportation operator to which they belong.

A valid operating permit must be presented.

Within 45 Days

The SRI will update the registered economic activity of partners and shareholders who already hold a valid operating permit.

Within 90 Days

Transportation operators must update their electronic invoicing systems to include the mandatory vehicle license plate field.

How to Prepare for These Changes

Companies operating in this sector should review their internal processes to ensure that their electronic invoicing systems comply with the new requirements established by the SRI.

In addition to updating tax information, organizations should verify that their technology solution supports the new mandatory fields and remains aligned with current Ecuadorian tax regulations for commercial transportation.

Conclusion

Resolution NAC-DGERCGC26-00000024 introduces significant changes for commercial ground transportation operators, particularly regarding electronic invoicing, RUC registration updates, and tax compliance.

Preparing in advance will help organizations avoid penalties, streamline administrative processes, and ensure compliance with the new requirements established by Ecuador’s Internal Revenue Service.

Additional Information

For more details, please refer to the official publications issued by the Ecuadorian Internal Revenue Service:

• Resolution NAC-DGERCGC26-00000024
• Ecuadorian Internal Revenue Service (SRI)
• Official Gazette of Ecuador

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