Ecuador Imposes 15% VAT on Digital Services: Key Rules for Providers, Intermediaries, and Users

• Ecuador applies a 15% VAT to digital services such as online gaming, streaming, and sports betting.
• For cross-border services paid via intermediaries (banks, credit cards), the intermediary must withhold and remit the full VAT.
• Locally VAT-registered suppliers must charge 15% VAT and issue sales receipts; sports betting platforms must issue monthly invoices per user.
• If no intermediary or VAT-registered provider is involved, Ecuadorian users must self-assess and pay the VAT directly.
• The rules establish a three-layered compliance system involving intermediaries, providers, and users to ensure VAT collection.

Source: vatabout.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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