SRI Shifts Commercial Transport Billing To Authorized Operators

Ecuador's Servicio de Rentas Internas (SRI) has changed billing rules for commercial transport services, shifting client invoicing to authorized operators and companies.

From July 13, 2026, individual providers in heavy cargo, school, tourism, mixed, alternative, and light cargo transport can no longer invoice final clients directly under resolution NAC-DGERCGC26-00000024.

Operating Model

The operator becomes the billing entity for the final client. The transport provider issues the sales document to the operator to which the provider belongs. The IVA rate for these services is 0%.

The rule affects a large operating base. INEC vehicle-registration figures cited in the report show about 135,000 rental-service vehicles in Ecuador in 2024, including dump trucks, buses, trucks, pickups, and other vehicles.

Compliance Timeline

Operators must include the vehicle plate number in electronic invoices, plus economic-activity and operating-permit information. Companies have 90 days from publication in the Official Registry to adapt billing systems.

Partners already registered in the RUC who have not identified their operator have 30 days to update that information. SRI may suspend registrations automatically if the update is not completed.

Market Impact

The National Committee of Heavy Cargo Transport Guilds backed the resolution, framing it as a tool against informality and unfair competition. For logistics buyers, schools, tour operators, and cargo clients, the important change is counterparty control: invoices should come from the legally authorized operator, not from an individual provider acting outside the operator structure.

What To Watch

The near-term watch point is system adaptation during the 90-day window. Longer term, the issue is whether the rule improves tax traceability without creating billing friction for transport users and small operators.