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
- 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:
Ecuador Value-added tax (VAT) Thresholds
These are the revenue thresholds at which businesses in Ecuador are required to start collecting and remitting tax.
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).
Ecuador Tax Sources & Citations
- EN: Ecuador Value Added Tax
- RU: НДС
- CN: 增值税
- Ecuador Ecuadorian Internal Revenue Service (IRS) (http://www.sri.gob.ec)
- Ernst & Young global VAT tax study, Ecuador (updated 2017)
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