- 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