- Ecuador’s Internal Revenue Service (SRI) confirmed a 15% IVA (VAT) applies to digital services, including sports betting, online gaming, and streaming.
- The tax applies to both domestic and foreign providers, with specific collection rules for intermediaries, providers, and users.
- Three collection scenarios are outlined: withholding by financial intermediaries, direct collection by registered providers, or user responsibility if neither applies.
- Streaming of sports events, paid online video games, and sports betting services are explicitly included as taxable digital services.
- Non-resident providers registered for IVA must follow established procedures for declaration and payment.
Source: regfollower.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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