Navigating VAT in Ecuador

This guide provides an overview of VAT in Ecuador, including applicable rates, registration requirements, compliance obligations, and filing deadlines. It is designed for businesses engaging in transactions within Ecuador.

Last Updated: November 2025

2016

is the year Ecuador increased VAT from 12% to 15% to support earthquake recovery efforts.

Ecuador at a glance.

Ecuador
at a glance.

Standard rate

15% VAT

Digital services VAT

Yes, at 15%

Mandate e-invoicing

Yes

Currency

US Dollar (USD)

Zero-rated items

Applies to specific goods such as basic foodstuffs, medicines, and exports

VAT format

13-digits

Fiscal representation

Yes, required for non-resident businesses conducting VAT-related activities in Ecuador

VAT compliance in Ecuador.

VAT compliance
in Ecuador.

Doing business in Ecuador? You’ll need to play by the Ecuadorian Internal Tax Regime Law rules.

Who needs to register?

Registration is required for all businesses performing taxable activities in Ecuador, not based on a threshold.

VAT registration in Ecuador

VAT filing deadlines in Ecuador

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)

VAT payment deadlines in Ecuador

Monthly

Due between the 10th and the 28th day of the following month

Digital services in scope

Things to note

VAT registration for non-established businesses is optional if they provide digital services.

e-invoicing in Ecuador.

e-invoicing
in Ecuador.

Summary of the mandate in this country

B2G mandate in place

Yes

B2B mandate in place

Yes

B2C mandate in place

Yes

Obligation status: B2B e-Invoicing

Historic

B2B e-Invoicing model

Pre-clearance model

Name of exchange infrastructure

Servicio de Rentas Internas (SRI)

Format(s) used

XML UBL 2.1

FAQs

Who can reclaim VAT in Ecuador?

Any business registered for IVA with the Internal Revenue Service (SRI) may reclaim input VAT.
Exporters often receive additional reclaim rights, as exports are zero-rated.

What documentation is needed for reclaiming VAT in Ecuador?

Valid electronic tax invoices (obligatory in Ecuador)

Proof of payment (where relevant)

Import documents or customs declarations (if applicable)

Evidence the expenses relate to taxable activities

How long do VAT refunds take on average in Ecuador?

Refunds for exporters or cases with excess credits may take 1–3 months, depending on SRI review.
Routine reclaims for regular taxpayers are usually applied as credits rather than cash refunds.

Nearby countries.

Explore indirect tax information in these countries:

Colombia

Brazil

Chile

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Navigating VAT in Ecuador

Navigating VAT in Ecuador

2016

Standard rate

15% VAT

Digital services VAT

Yes, at 15%

Mandate e-invoicing

Yes

Currency

US Dollar (USD)

Zero-rated items

Applies to specific goods such as basic foodstuffs, medicines, and exports

VAT format

13-digits

Fiscal representation

Yes, required for non-resident businesses conducting VAT-related activities in Ecuador

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)

Monthly

Due between the 10th and the 28th day of the following month

B2G mandate in place

Yes

B2B mandate in place

Yes

B2C mandate in place

Yes

Obligation status: B2B e-Invoicing

Historic

B2B e-Invoicing model

Pre-clearance model

Name of exchange infrastructure

Servicio de Rentas Internas (SRI)

Format(s) used

XML UBL 2.1

FAQs

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