Enacted Compliance

Ecuador — IVA declaration resolution

Jurisdiction
🇪🇨 Ecuador
Tax
VAT
Change type
Compliance
Status
Enacted
Effective
1 June 2026
Verified
Fetched from official source · high confidence
The change

SRI Resolution NAC-DGERCGC26-00000016 (issued 15 April 2026) reforms the rules for joint online declaration and payment so that the IVA declaration and its corresponding payment must be made simultaneously; the requirement applies to IVA declarations presented from June 2026 onward, except for taxpayers classified as exporters of goods and direct suppliers of exporters and beneficiaries of the fiscal-compensation system.

Sources

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