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On April 15, 2026, the Ecuadorian Internal Revenue Service (SRI), through Resolution NAC-DGERCGC26-00000016 (hereinafter, the “Resolution”), introduced a significant change in the compliance of Value Added Tax (VAT).
As of June 1, 2026, VAT returns must be filed together with the full payment of the tax.
If the return reports an amount payable and full payment is not made, the return will be deemed not filed.
Exceptions
Until the Tax Administration adapts its systems to allow the taxpayers to comply with this obligation, the following are exempt from this requirement:
- Exporters of goods
- Direct suppliers of exporters
Provided that they are in “ACTIVE” status in the Registry of Exporters and Suppliers of Exporters of the VAT Refund System (SDII). Our team is at your disposal to advise you on the proper implementation of this new provision.
© TobarZVS
This publication contains information of general interest and does not constitute legal opinion on specific issues. Any analysis will require legal advice from the Firm.