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Time of supply – tax points (Ecuador)

15 Ecuador

Time of supply – tax points (Ecuador)

The basic time of supply is when goods are transferred or services are performed. The invoice for the transaction must be issued at the time of supply.

The table below outlines the rules for determining the tax point for other types of supply.

Deposits and prepaymentsThere are no special time of supply rules in Ecuador for deposits and prepayments. The normal time of supply rules

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