Ecuador Updates VAT Rules for Digital Services: Key Requirements for Providers and Intermediaries

• Ecuador’s Revenue Authority clarified VAT responsibilities for digital service providers, both domestic and foreign, offering services to customers in Ecuador.
• VAT applies at 15% to digital services such as online sports betting, streaming of sports events, and online gaming.
• Non-resident digital service providers must register for VAT if serving Ecuadorian customers and follow specific procedures for declaration and payment.
• VAT accountability depends on the provider’s residence and registration status: the provider, a financial intermediary, or the customer may be responsible for VAT collection and remittance.
• The VAT regime is multi-layered and can be complex for both domestic and non-resident digital service providers.

Source: 1stopvat.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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