VAT in Ecuador is declared on form 104, which must be completed and submitted online via the Ecuadorian Internal Revenue Service's (EIRS) website through the 'Online Services' platform:
srienlinea.sri.gob.ec/sri-en-linea/inicio/NAT
Electronic filing is mandatory. It is no longer possible to submit paper VAT returns in Ecuador.
Taxpayers who sell goods and services subject to the standard rate of VAT (see 15.1) must declare and pay the VAT resulting from their operations on a monthly basis. The
To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial
Web page updated on 17 Mar 2025 16:14