EC Value-added tax (VAT) Rates Ecuador — Value-added tax (VAT)

General VAT Rate Other Rates Local Currency
12% 0% US Dollar (USD)

Ecuador's general VAT rate is 12%, with other rates including 0% that can apply to certain transactions. The Value-added tax (VAT) is administered by the Ecuadorian Internal Revenue Service (IRS) (http://www.sri.gob.ec) in Quito.

Ecuador's consumption tax is called the Value-added tax (VAT), locally known as Impuesto al valor agregado (IVA), which was introduced in December 1981.


Ecuador VAT rates for 2017

Standard
12%
Other
0% and exempt

Ecuador VAT number format

Businesses in Ecuador that are required to collect tax will be issued an identification number. Tax identification numbers can be verified with the Ecuadorian Internal Revenue Service (IRS), and will follow a certain format. The VAT number format is The nine-digit Tax ID is applicable to all taxes..


Ecuador VAT return periods

Businesses in Ecuador that are required to collect tax from consumers must file regular tax returns with the Ecuadorian Internal Revenue Service (IRS) in Quito. Ecuador's VAT return periods are:

Monthly


Ecuador Value-added tax (VAT) Thresholds

These are the revenue thresholds at which businesses in Ecuador are required to start collecting and remitting tax.

Registration
None

Recovery of VAT by non-established businesses

Non-established businesses are small, unincorporated businesses that sell taxable goods and may consist of a single individual, or several. Non-incorporated businesses in Ecuador are not required to collect taxes from the consumer.


Ecuador VAT Refunds

Many countries allow tourists, and others making purchases for export, to receive a VAT refund on exiting the country (or make purchases VAT free). While we don't have data on the Ecuador VAT refund program, more info can be obtained from the Ecuadorian Internal Revenue Service (IRS).


EC Value-added tax (VAT) Rates Ecuador Tax Sources & Citations

  • EN: Ecuador Value Added Tax
  • RU: НДС
  • CN: 增值税
Note: This page is intended to be a simple overview of Ecuador's consumption tax structure, is provided as-is, and is not legal advice. Please let us know if any of the Ecuador tax information on this page is incorrect or out of date.
Citations:
  1. Ecuador Ecuadorian Internal Revenue Service (IRS) (http://www.sri.gob.ec)
  2. Ernst & Young global VAT tax study, Ecuador (updated 2017)

  3. ← Back to World VAT Rates
** This Document Provided By SalesTaxHandbook **
Source: http://world.salestaxhandbook.com/ec-ecuador