Resolution No. NAC-DGERCGC23-00000023 establishes specific regulations for compliance with formal duties by taxpayers engaged in commercial transportation activities in cabs and intra-cantonal and intra-provincial public transportation in buses in Ecuador. The following is a summary of the key points of the Resolution:

• Individuals not required to keep accounting records, who are partners or shareholders of authorized cab operators or intracantonal and intraprovincial public transportation operators in buses, must issue at least one summary electronic invoice for each month for transactions related to such activity, consigning the legend «END CONSUMER». However, if the acquirer requests the invoice for any amount, such electronic invoices must be issued for each transaction and such transactions will not be included in the summary electronic invoice for each month.
  
  
• In the specific case of cabs that are classified as popular businesses, they may choose to issue electronic invoice or summary sales note for each month; remembering that if the acquirer expressly requests it, sales receipts must be issued for any amount.
  
  
• The Resolution is effective as of September 7, 2023 (Date of Publication in the Official Gazette).

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