Analysis of common errors in the issuance of electronic receipts: causes and tax consequences

Abstract

The issuance of electronic invoices in Ecuador shows a high incidence of errors by taxpayers, attributable to deficiencies in regulatory knowledge, technical limitations, and failures in operational management. In this context, the objective of the research was to analyze the most frequent errors in the issuance of electronic invoices through the examination of documentary and regulatory records, with the purpose of determining their technical causes and fiscal consequences. The study was conducted under a qualitative, documentary, and analytical approach, based on secondary sources such as laws, resolutions of the Internal Revenue Service (SRI), and academic literature. The most frequent errors were identified, the regulatory, technical, and operational factors that cause them were analyzed, and their fiscal implications were evaluated in accordance with the current legal framework in Ecuador. The results showed that the most common errors include incorrect data entry, failures in the electronic signature, numbering problems, and the use of unauthorized access keys. These mistakes mainly arise from a lack of regulatory knowledge, failures in technological systems, and operational deficiencies such as insufficient staff training and the absence of internal controls. Consequently, it was found that these errors generate significant fiscal effects, such as the loss of the right to deduct expenses, the imposition of fines, and, in severe cases, criminal penalties.