Ecuador's tax authority (SRI) has tightened VAT filing rules, requiring all taxpayers to submit returns alongside payment from June 2026, with a temporary carve-out for exporters and their direct suppliers pending system updates.
Ecuador’s Internal Revenue Service (SRI) has amended the rules governing the filing and payment of VAT through electronic systems under Resolution No. NAC-DGERCGC26-00000016, published in the Official Gazette on 15 April 2026 and entered into force on the same date.
The resolution modifies the framework established by Resolution No. 1065 of 2002, which regulates the declaration and payment of tax obligations via Internet-based systems.
The amendment introduces a transitional provision specifying that the rules set out in Article 9 of Resolution No. 1065 of 2002 will apply to VAT for all taxpayers whose returns are filed as from June 2026. Under this requirement, the filing of VAT returns must be carried out together with the corresponding payment of tax liability.
An exception applies to taxpayers classified as exporters of goods and direct suppliers of exporters registered in the VAT refund system (Sistema de Devolución IVA, SDII) with an “active” status. This exemption will remain applicable until the SRI implements system adjustments required for compliance under the revised framework.
Earlier, SRI issued Circular No. NAC-DGECCGC26-00000003 on 31 March 2026, clarifying the application of Value Added Tax (VAT), referred to as IVA, on financial services, commissions, and related charges.
