The VAT law or Organic Law for Tax Simplicity and Progressiveness was Officially published on 31st December 2019. On 28 July 2020, the President approved the rules for administering the VAT measures on digital services. The new VAT comes into effect on 16 September 2020. The new rules include the definition of digital services, lists of digital services subject to VAT and VAT withholding procedures. According to this, non-resident digital service providers to persons are subject to 12% VAT rate.
Related Posts
Ecuador: SRI updates mining activities information form submission deadlines
The Internal Revenue Service (SRI) issued ResolutioNAC-DGERCGC26-00000001 on 9 January 2026, amending Resolution NAC-DGERCGC25-00000004 to update the submission schedule for the “Formulario Informativo Actividades Mineras” (Mining Activities
Read More
Ecuador: SRI sets presumptive tax coefficients for 2024 fiscal year
Ecuador’s Internal Revenue Service (SRI) has issued Resolution No. NAC-DGERCGC26-00000004 on 6 February 2026, establishing coefficients for presumptive tax assessments for the 2024 fiscal year. The resolution allows the SRI to determine
Read More
Ecuador sets 30% tariff on Colombian imports
Ecuador’s President Daniel Noboa announced on X on 21 January 2026 that his country will impose a 30% tariff on imports from Colombia starting 1 February 2026, citing a trade imbalance and Colombia’s insufficient cooperation in combating drug
Read More
Panama: National Assembly approves TIEA with Ecuador
Panama’s National Assembly approved draft Law No. 439, ratifying the tax information exchange agreement (TIEA) with Ecuador on 14 January 2026. Signed on 14 August 2025, the agreement seeks to enhance tax cooperation and transparency through
Read More
Ecuador: Tax Administration extends tax returns deadlines following system outage
Ecuador’s Tax Administration (SRI) has issued Resolution No. NAC-DGERCGC26-00000002 on 13 January 2026, extending the deadlines for tax returns and statutory annexes originally due on 12 January 2026. The revised deadlines are as
Read More
Ecuador: SRI maintains existing VAT for 2026
Ecuador’s Internal Revenue Service (SRI) has confirmed that the standard VAT rate of 15% will remain in effect for 2026. Circular NAC-DGECCGC25-00000006, issued on 26 December 2025, specifies that the 15% rate, established under Executive
Read More