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Ecuador TIN number guide

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Registro Unico de Contribuyentes (RUC)​

The Tax Identification Number in Ecuador is referred to as the Taxpayer's Unique Registry (RUC), crucial for registering and identifying taxpayers for tax-related purposes, providing essential information to the Internal Revenue Service of Ecuador (SRI). The RUC is listed in the worldwide directory of VAT and tax ID names.

In various situations, obtaining a Tax Identification Number (RUC) is necessary, including:

  1. Individuals, Legal Entities, and Entities Without Juridical Personality:

    • Nationals or foreigners engaging in economic activities in Ecuador, whether permanent or occasional.
    • Holders of goods or rights generating profits, benefits, fees, and other income subject to taxation in Ecuador.

  2. Public Sector Entities and Similar Organizations:

    • This includes the Armed Forces, National Police, entities, foundations, cooperatives, corporations, or any similar entity, regardless of profit-seeking intentions.

  3. Foreign Companies with Immovable Property in Ecuador:

    • Applies to companies residing in tax havens or any jurisdiction owning property in Ecuador, even if the property doesn't generate income subject to taxation. Compliance with this requirement is necessary for notaries and property registrars.

Additionally, specific exemptions apply:

  • International Organizations, Embassies, Consulates, and Commercial Offices:
    • These entities, related to countries with diplomatic, consular, or commercial ties to Ecuador, are not mandated to obtain an RUC. However, they have the option to do so at their discretion.

Format

  • Individuals
    • 13 Digits. First Ten digits of the identity or citizenship card and the last three digits are always 001.
  • Private companies
    • 13 Digits. The initial two digits represent the province code of RUC issuance. The third digit is consistently 9. The fourth to ninth digits are sequential numbers, and the tenth digit serves as the check digit. The final three digits always remain 001.
  • Public companies
    • 13 Digits. The initial two digits denote the province code where the RUC was issued. The third digit is invariably 6. From the fourth to the eighth digit, consecutive numbers are assigned. The ninth digit functions as the check digit, and the tenth digit is always 0. The final three digits consistently remain 001.
IndividualsPrivate CompaniesPublic Companies
IndividualsPrivate CompaniesPublic Companies

ID card​

The Organic Law for Identity and Civil Data Management outlines that the identity card serves as the primary public document designed for identifying both Ecuadorian and foreign individuals within Ecuador. The unique identification card number, exclusively assigned, holds legal validity for all public and private matters, as granted by the General Directorate of Civil Registry, Identification, and Identification Cards.

Obtaining an identity card is obligatory for Ecuadorians from the age of 18 and for foreign citizens residing in Ecuador. This legal requirement underscores the importance of proper identification in various contexts, emphasizing its significance in both public and private spheres.

Format

10 Digits

ID card Front side
ID card Front side
ID card back side
ID card back side

Frequently Asked Questions​

Yes, and the difference is significant. Negocio Popular applies to natural persons with gross annual income up to USD 20,000: they charge 0% IVA, are not required to file monthly IVA declarations, and may issue pre-printed notas de venta instead of electronic invoices. Emprendedor applies to those with annual income between USD 20,001 and USD 300,000: they must charge the standard 15% IVA, file monthly IVA returns, and issue electronic invoices via the SRI system. As of August 1, 2024, all Emprendedores must maintain formal accounting records. Misclassifying as Negocio Popular when your sales exceed the threshold triggers back-IVA assessments plus 3% monthly late-payment penalties. [1] [2]

Ecuador's IVA rose from 12% to 15% — is the 15% rate now permanent, and what triggered the change?​

Ecuador raised IVA from 12% to 13% on March 12, 2024, then to 15% effective April 1, 2024, under emergency legislation (Ley Orgánica para Enfrentar el Conflicto Armado Interno) introduced to finance the internal security crisis. Executive Decree 470, published December 10, 2024, confirmed the 15% rate remains in force throughout 2025. No reversion to 12% is currently scheduled. Foreign businesses quoting Ecuadorian customers, or issuing back-dated corrective invoices, must apply the rate in effect on the original supply date — invoices corrected across the April 2024 boundary require a credit note at the old rate and a new invoice at 15%. [3] [4]

My Ecuadorian client is withholding 25% from my invoice — is that legal, and can a tax treaty reduce it?​

Yes, it is legal. Payments made to non-residents for services rendered or used in Ecuador are subject to a 25% income-tax withholding at source, applied by the Ecuadorian payer who remits it directly to the SRI. This applies regardless of whether the foreign supplier holds a RUC. Treaty relief is available: Ecuador's treaties (Andean Community Decision 578, plus bilateral treaties with 20+ countries) can reduce or eliminate the rate — but as of November 29, 2021, the payer may apply treaty benefits automatically without prior SRI authorization. Without a treaty, the 25% is a final cost to the foreign supplier, not a credit. Verify treaty status via the SRI treaty register before invoicing. [5] [6]

Why does my SRI tax payment deadline vary each month, and how does the 9th digit of my RUC determine it?​

Ecuador's SRI staggers filing deadlines by taxpayer to reduce system overload. The 9th digit of your RUC determines the monthly due date for IVA declarations, income-tax withholdings (retenciones), and other periodic obligations: digit 1 = 10th of the following month, digit 2 = 12th, digit 3 = 14th, digit 4 = 16th, digit 5 = 18th, digit 6 = 20th, digit 7 = 22nd, digit 8 = 24th, digit 9 = 26th, digit 0 = 28th. Missing your specific deadline triggers an automatic 3% monthly penalty on the unpaid amount — there is no grace period. New RUC holders are often unaware of this staggered system and default-assume the last day of the month. [1] [5]

As a foreign SaaS provider selling to Ecuadorian consumers, must I register for IVA, and does selling only B2B exempt me?​

Since December 2024, Ecuador requires foreign digital service providers to self-register for IVA and charge 15% directly to Ecuadorian B2C customers — replacing the previous system where local payment processors withheld on your behalf. There is no registration threshold: even a single taxable sale to an Ecuadorian consumer triggers the obligation. The B2B exception is real but narrow: if your Ecuadorian customer is an IVA-registered business that will apply the reverse charge, you do not register. Registration is done entirely online via the SRI portal, does not create a permanent establishment, and requires monthly returns payable in USD. Taxable services include streaming, SaaS, online advertising, app downloads, and digital content. [3] [7]

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