This guide provides an overview of VAT (Value Added Tax) in Ecuador, covering applicable rates, registration requirements, invoicing rules, compliance obligations, and filing deadlines. It is intended for businesses engaging in transactions within Ecuador or with Ecuadorian customers.
Ecuador’s VAT system is governed by the Ecuadorian Internal Tax Regime Law. VAT applies to most goods and services supplied within Ecuador, as well as on imports.
US Dollar (USD)
13 digits, based on the taxpayer’s RUC number (e.g., 1234567890123)
Yes, required for non-resident businesses conducting VAT-related activities in Ecuador.
No, registration is mandatory based on activity rather than threshold.
| Rate | Rate Type | Description |
| 13% | Standard Rate | Applies to most goods and services
VAT rate was increased temporarily to 15 % for the year 2024 (effective from 1 April 2024) |
| 8% | Reduced rate | Certain tourism activities that can only be applied on certain dates in the year |
| 5% | Reduced rate | Transfers of construction materials (effective from March 2024) |
| 0% | Zero Rate | Applies to specific goods such as basic foodstuffs, medicines, and exports |
| Business Type | VAT Registration Threshold |
| Resident Businesses | No threshold, mandatory for all companies and individuals carrying out taxable activities |
| Non-Resident Businesses | No threshold; registration required for any taxable activity in Ecuador |
| Frequency | Filing Deadline | Payment Deadline |
| Monthly | Due between the 10th and the 28th day of the following month (deadlines vary according to the ninth digit of the taxpayer’s VAT number) | Due between the 10th and the 28th day of the following month |
| VAT on Cross-Border Electronically Supplied Services | Yes |
| VAT Rate on Digital Services | 13 % ( VAT rate was increased temporarily to 15 % for the year 2024 (effective from 1 April 2024)) |
| Threshold for Registration | No threshold; registration required for any taxable activity |
| VAT on B2B Sales | Reverse charge mechanism applies |
VAT registration for non-established businesses is optional if they provide digital services.
Access to electronic newspapers and periodicals may be exempt under specific conditions, typically for educational or public interest purposes.
E-invoicing is mandatory for all businesses in Ecuador and non-resident businesses, with invoices required to follow the format set by the Ecuadorian tax authorities.
Ecuador mandates digital reporting of VAT-related transactions through its tax administration’s electronic system which is managed by SRI (Servicio de Rentas Internas).
Disclaimer: This guide is for informational purposes only and may not cover all aspects of Ecuadorian VAT. Consult one of our tax professionals for specific guidance regarding your business.
| Pos. | Username | Country | Score |
|---|---|---|---|
| 1 | Priyap.des@gmail.com | India | 83 % |
| 2 | BaasJean | South Africa | 83 % |
| 3 | ChilliConCon | South Africa | 67 % |
| 4 | Rosham111 | South Africa | 58 % |
| 5 | Yehuda | South Africa | 42 % |
| 6 | shir | South Africa | 25 % |
| 7 | sbeirne77@gmail.com | United Kingdom | 25 % |
| 8 | 0 % | ||
| 9 | 0 % | ||
| 10 | 0 % |
