# Ecuador VAT (IVA) Guide for 2026: Rates, Registration & Filing

Canonical: https://trykintsugi.com/sales-tax-guides/latam/ecuador
Published: July 15, 2026

Ecuador's VAT (IVA) rate rose to 15% in 2024. Learn registration requirements, the rules for foreign digital suppliers, and monthly filing with the SRI.

- **SaaS:** Taxable
- **Digital Goods:** Taxable
- **Groceries:** Zero-rated (basic basket)

## Key Takeaways

Ecuador's VAT (IVA) standard rate is 15%, raised from 12% in April 2024 and confirmed for 2026 by the SRI, with a 0% rate for basic-basket foods, medicines, health, education, and exports, plus a temporary 8% rate for tourism during official holidays. Foreign providers of digital services to Ecuadorian consumers are subject to 15% IVA with no registration threshold — a registered provider charges the tax directly, and where it doesn't, Ecuadorian card issuers and payment processors withhold it instead. SaaS and other digital services are taxable at 15%.

## Taxability Snapshot

## Sales Tax Rates

Ecuador's VAT (IVA) standard rate is 15%, raised from 12% on 1 April 2024 and confirmed by the SRI for 2026 [1]. A temporary 8% rate applies to tourism and hospitality services during officially declared holidays, a reduced 5% rate applies to certain construction materials, and a 0% rate covers basic-basket foods, medicines, health, education, and exports [1]. The tax authority is the Servicio de Rentas Internas (SRI).

| Rate | Applies to |
| --- | --- |
| Standard 15% | Most goods, services, digital supplies |
| Reduced 8% | Tourism and hospitality services during declared holidays |
| Reduced 5% | Certain construction materials |
| Zero 0% | Basic foods, medicines, health, education, exports |

For more detail, see our [LATAM tax guides](/sales-tax-guides/latam).

## Registration or Nexus Threshold

Foreign providers of digital services to Ecuadorian consumers are subject to 15% IVA with no registration threshold [2]. The SRI keeps a public catastro of non-resident providers; a provider that registers charges 15% directly, and where it does not, Ecuadorian card issuers and payment processors withhold the tax [2][3].

How to register for Ecuadorian VAT on digital services:

- Confirm you supply digital services to Ecuadorian consumers.

- Register with the SRI as a non-resident provider.

- Charge 15% IVA on business-to-consumer sales.

- File and remit monthly through the SRI.

- If you do not register, expect card issuers to withhold the 15% instead.

## Filing Frequency & Deadlines

Most VAT filers report monthly, with the deadline set by the ninth digit of the taxpayer's RUC [1]. Agricultural, medical, and education sellers of exclusively zero-rated goods, RIMPE-Emprendedor taxpayers, and some professionals under full VAT withholding file semiannually instead. Since 2026, the semiannual declaration and full payment must be submitted together or the filing is invalid.

## Exemptions

Basic-basket foods, medicines, health, education, and exports are zero-rated, and certain construction materials are taxed at 5% [1]. SaaS and other digital services supplied to Ecuadorian consumers are taxable at 15% [2].

## Penalties

Late filing of a return with tax due carries a penalty of 3% of the tax per month or fraction of delay, capped at 100% of the tax, plus late-payment interest.

## Sources

- SRI — Impuesto al Valor Agregado (15% rate, filing): [https://www.sri.gob.ec/impuesto-al-valor-agregado-iva](https://www.sri.gob.ec/impuesto-al-valor-agregado-iva)

- SRI — Registro, declaración y pago del IVA para prestadores de servicios digitales no residentes: [https://www.sri.gob.ec/registro-declaracion-y-pago-del-iva-prestadores-de-servicios-digitales-no-residentes](https://www.sri.gob.ec/registro-declaracion-y-pago-del-iva-prestadores-de-servicios-digitales-no-residentes)

- SRI — Resolución NAC-DGERCGC20-00000055 (registration and withholding): [https://www.sri.gob.ec/o/sri-portlet-biblioteca-alfresco-internet/descargar/25b165b9-d764-4f58-bf49-ece31f805171/NAC-DGERCGC20-00000055.pdf](https://www.sri.gob.ec/o/sri-portlet-biblioteca-alfresco-internet/descargar/25b165b9-d764-4f58-bf49-ece31f805171/NAC-DGERCGC20-00000055.pdf)

- SRI — Preguntas frecuentes sobre sanciones pecuniarias: [https://www.sri.gob.ec/o/sri-portlet-biblioteca-alfresco-internet/descargar/1dc36b32-4415-447c-8f58-68554cda4ef1/Preguntas+frecuentes+sanciones+pecunarias.pdf](https://www.sri.gob.ec/o/sri-portlet-biblioteca-alfresco-internet/descargar/1dc36b32-4415-447c-8f58-68554cda4ef1/Preguntas+frecuentes+sanciones+pecunarias.pdf)

## Frequently Asked Questions

### What is the Ecuador VAT (IVA) rate in 2026?

15% standard, with a reduced 5% rate on certain construction materials and 0% on basic foods, medicines, health, education, and exports.

### Do foreign digital sellers register for VAT in Ecuador?

Yes. Foreign providers register with the SRI and charge 15%; unregistered providers have the tax withheld by card issuers instead.

### Is SaaS taxable in Ecuador?

Yes. SaaS and other digital services supplied to Ecuadorian consumers are taxable at 15%.

### Did Ecuador's VAT rate change recently?

Yes. It rose from 12% to 15% during 2024 and remains 15% for 2026.

### When are Ecuadorian VAT returns due?

Monthly, on a date set by the ninth digit of the RUC, between about the 10th and 28th of the following month.

### What changed for e-invoicing in 2026?

From January 1, 2026, electronic invoices must be transmitted to the SRI in real time.

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