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 revises VAT filing, payment rules for electronic submissions
April 29, 2026
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
Read More
Ecuador clarifies 15% IVA rules for sports betting, streaming, online gaming
April 16, 2026
Ecuador’s Internal Revenue Service (SRI) has issued a Circular on 31 March 2026, setting out detailed guidance on the application of Value Added Tax (IVA) to digital services, with a particular focus on sports betting (sports forecasts), online
Read More
Ecuador: SRI clarifies 15% VAT on financial services, commissions
April 15, 2026
Ecuador’s Internal Revenue Service (SRI) has 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. The
Read More
Colombia drops plan for 100% tariffs on Ecuador amid escalating trade dispute
April 15, 2026
Colombian President Gustavo Petro said on Monday, 13 April 2026, that Colombia will not impose 100% tariffs on imports from Ecuador, reversing an earlier announcement by the trade ministry amid growing bilateral tensions. He said instead that the
Read More
Ecuador to impose 100% tariffs on Colombian imports amid border security dispute
April 10, 2026
Ecuador has announced that it will increase customs duties on imports from Colombia to 100% from 50%, effective 1 May, escalating a series of tariff measures linked to border security and drug trafficking concerns. The Ministry of Production said
Read MoreEcuador confirms VAT rules for processed foods
April 06, 2026
Ecuador’s Internal Revenue Service (SRI) has clarified that only foods in their natural state are eligible for the 0% VAT rate. Any food that has been processed, prepared, or transformed is subject to the standard 15% VAT. This includes fruit
Read More