Ecuador’s Tax Authority (SRI) has published Resolution No. NAC-DGERCGC25-00000006, which introduces a list of ten companies classified as “special taxpayers.” This designation involves stricter reporting requirements, enhanced audits, and the mandatory use of electronic invoicing and advanced accounting systems.
The classification of “special taxpayers” is based on several key criteria, including the level of a company’s assets, the volume of operations reported during a fiscal year, and the entity’s percentage contribution to overall tax collection within a specific period.
It is typically applied to companies with economic activity or importance in key sectors. The resolution will take effect once published in the Official Gazette.
Earlier, the Ecuador Internal Revenue Service (SRI) amended Resolution No. NAC-DGERCGC15-00000052 through Resolution No. NAC-DGERCGC24-00000007 on 20 February 2024.
