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Ecuador Guidance on VAT Registration, Declaration, and Payment by Non-Resident Digital Service Providers

Ecuador's Internal Revenue Service (SRI) has published guidance on VAT Registration, Declaration, and Payment by non-resident digital service providers in Ecuador as per Resolution No. NAC-DGERCGC20-00000055 of 4 September 2020 (previous coverage), including registration forms for non-resident natural persons and companies, as well as forms for updates, suspension, and cancelation of registration. The guidance is mainly provided in Spanish, although an English-language guide is provided as well.

The guidance also includes the registry of digital service providers as of 10 September 2020 (PDF format and XLS format), which contains over 400 entries, including registration status. According to the registry, no providers have registered for the purpose of Ecuador's new rules for VAT on digital services and, as a result, VAT generated on digital service provided by providers included in the registry must generally be withheld by the intermediaries involved in the payment process, i.e., credit and debit card issuers.

The registry as of 10 September 2020 will remain in force until the next update, which is scheduled to be published on 15 January 2021 and will include the status of digital service providers that have registered for VAT up to 31 December 2020. The registration status in the update will be effective from 1 February 2021. From that date, digital service providers that have registered will become responsible for the collection of VAT on their supplies, and VAT will generally no longer need to be withheld. Going forward, the registry will be updated on a quarterly basis.  

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