Summary:
- Scope – Both B2B and B2C
- What – services provided and/or contracted through the internet or any adaptation or application of protocols, platforms or technology used over the internet or other network through which similar services are provided. The regulations further specify that digital services, by their nature, are automated and require minimal human intervention, regardless of the device used for downloading, viewing or use.
- When – As of Sept 16, 2020
- Rate – 12%
- Who is liable – Both domestic and non-established entities. For the latter, it depends whether the non-established is registered in Ecuador and whether it concerns B2C or B2B trnnsactions
- Exceptions – Few exceptions as Websites domain supply, Hosting Servers and Cloud computing
Newsletters
- Ecuador issues regulations on VAT on digital services (EY)
- Digital services subject to VAT (KPMG)
- MNETax – Ecuador publishes new VAT rules for digital services provided by nonresidents
Latest Posts in "Ecuador"
- Ecuador Imposes 15% VAT on Digital Services: Key Rules for Providers, Intermediaries, and Users
- Ecuador Clarifies 15% VAT Rules for Digital Services, Intermediaries, and Consumers in New Circular
- Ecuador Confirms 15% VAT on Sports Betting, Streaming, and Online Gaming Digital Services
- Ecuador Implements 15% VAT on iGaming Services, Impacting Operators and Digital Platforms
- Ecuador Confirms 15% VAT on Financial Services, Commissions, and Related Charges for 2025-2026
