The commercial invoice and its collection process in the Ecuadorian legal regime

The objective of this research is to analyze the legal process of collection of commercial invoices through the descriptive analytical method used to study article 201 of the commercial code in accordance with other legal norms that regulate the negotiable commercial invoice and the simple commercial invoice. commonly known as proof of sale in Ecuador. In that sense, each type of invoice will be explained according to its characteristics and the different collection mechanisms applicable to each one of them. The work will allow to conclude that depending on the type of commercial invoice required for collection, the way to make the obligation effective can be simpler or more complex. Finally, a study of comparative legislation is proposed that allows knowing the regulation of other countries regarding this type of invoices and their collection mechanisms.