Introduction. According to the Internal Revenue Service, the pandemic has increased the number of taxpayers who issue electronic receipts, therefore an electronic invoice is a legally valid digital document and serves as a backup for business operations, which is gaining in importance, due to a better control in taxpayer operations, because it allows automation and optimization of administrative and accounting processes that eloquently reduce errors and operating costs. objective Analyse the regime to which the taxpayers that groups natural persons and companies belong, determine the benefits of electronic invoicing and activities that are immersed with this provision of the SRI. Methodology. The design was based on the positivist research paradigm, with a non-experimental and cross-sectional field design, documentary support and a descriptive level. The sample used was directed to six hundred micro, small and medium entrepreneurs. Results. Among the most frequent results we have the benefits of electronic invoicing, of which 15.09% maintain that it allows direct cost savings, likewise 15.09% comment on agile storage, 13.80% find greater security , 12.04%, automation and integration in reception processes, 11.80% indicate the reduction of environmental impact, 11.16% talk about increased efficiency and elimination of human errors, 10.86% reduction of delivery and collection times; and, with 10.16%, increased productivity, which ultimately corresponds to efficiency in accounting management. Conclusion. Electronic invoicing in Ecuador will improve compliance with tax obligations, with a positive and gradual impact on tax returns.