In accordance with Article 26 of the Law on Economic Efficiency and Employment Generation, taxpayers who do not provide sales vouchers or do not transmit electronic sales vouchers to the Tax Administration, shall be punished with a fine of between 1 and 30 basic unified wages.
The Law established that “the application of this sanction shall be regulated by a resolution issued by the Internal Revenue Service”.
Under the terms of the mentioned Law on June 6th, 2024, the INTERNAL REVENUE SERVICE (IRS) issued the Resolution No. NAC-DGERCGC24-00000022, which established the rules for the application of fines for failure to provide sales vouchers and failure to transmit electronic sales vouchers to the Tax Administration.
The delivery of sales vouchers shall be deemed not to have been complied with if:
The obligation to transmit electronic sales vouchers to the Tax Administration shall be deemed to have been fulfilled when:
The value of fines expressed in Unified Basic Wages of workers in general (RBU for its Spanish acronym) for each infraction committed, will be the following:
Type of Taxpayer:
| Failure to provide sales vouchers: | Non-transmission of sales vouchers to the Tax Administration
|
|---|---|---|
Large Taxpayers and Estates | 20 RBU | 30 RBU |
Special taxpayers (not considered as large contributors or large assets) | 10 RBU | 15 RBU |
Companies other than non-profit, undivided estates and natural persons, obliged to keep accounts (not considered as large contributors or large estates or special contributors) | 7 RBU | 10 RBU |
Non Profit Companies | 4 RBU | 5 RBU |
Undivided estates and natural persons not required to keep accounts (not considered as large contributors or large estates or special contributors) | 4 RBU | 5 RBU |
Taxpayers considered as popular businesses within the RIMPE regime | 1 RBU | 1 RBU |
Taxpayers not registered | 1 RBU | 1 RBU |
* The date of the infringement shall be considered in determining the characteristics of the taxpayer.
For more information, do not hesitate to contact our Tax Practice Partner, Iván García igarcia@tzvs.ec
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This publication contains information of general interest and does not constitute legal opinion on specific issues. Any analysis will require legal advice from the Firm.
