Ecuador has extended the 2024 transfer pricing filing deadlines to September 2025 for qualifying taxpayers.

Ecuador’s Internal Revenue Service (SRI) published Resolution No. NAC-DGERCGC25-00000012 in the Official Gazette on 7 June 2025, extending key filing deadlines for the 2024 fiscal year.

The resolution allows taxpayers to submit the Annex on transactions with related parties by the September 2025 due date for their monthly corporate income tax return.

This extension applies to taxpayers whose related-party transactions in 2024 exceeded USD 3 million. This marks a shift from the standard deadline, which typically falls two months after the annual tax return deadline.

Taxpayers with related-party transactions over USD 10 million are also granted the same extended deadline to file the Comprehensive Transfer Pricing Report.

The resolution took effect on the day it was published.