Documentation on Ecuador

Learn about IVA (Ecuador's VAT) for businesses — the 15% rate in force since April 2024 and its 13–15% legal band, the 5% and 0% rates, RUC registration, IVA on digital services from foreign suppliers, IVA withholding by buyers, factura requirements, mandatory e-invoicing with real-time transmission from 2026, monthly filing by RUC digit, joint return and payment from June 2026, and penalties.

Complete guide to Ecuador's RUC tax identification number — 13-digit format for individuals and companies, RIMPE categories, IVA at 15%, SRI electronic invoicing rules, and obligations for foreign digital service providers.