Is there a free VAT/GST threshold for foreign digital sellers?

N/A — register as percepción agent or face full withholding

Is a local tax representative mandatory?

No — registration does not create PE / no mandatory local rep stated

Standard IVA (recorded 15%); confirm live SRI rate

No. This page summarises official VAT/GST rules for foreign digital sellers. It is not tax or legal advice

Compendium · Americas · Ecuador

Ecuador: IVA on digital services

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Not supported by the free-threshold API · Local term: IVA

Last verified: 2026-10-29

Foreign digital service providers may register in Ecuador’s RUC as IVA percepción agents (registration does not create a PE). If not registered, IVA is withheld at 100%: by the card issuer/intermediary when present, otherwise by the importer who declares and pays. SRI updates the provider cadastre quarterly; registration takes effect from the first day of the month after that update

Not supported by the free-threshold API: why

No free-threshold support in the API; registration-from-first-sale or specialist regime

Spot a mistake in Ecuador’s rules?

Open a public correction issue on Gitea (sign in or create an account). The form is prefilled with this page’s URL and a short template, and asks for the correction label. Accepted corrections become a reviewed diff on the rules dataset — rule fixes belong in botchannels-app, not a silent change on this site.

Threshold and rates (IVA)

Free threshold?: No — No free-threshold support in the API; registration-from-first-sale or specialist regime
Amount / measure: USD 0
No foreign free threshold — either register as percepción agent or IVA is withheld from the Ecuadorian payment flow
Window: No threshold (from the first sale)
Standard rate: 15.0%
Standard IVA rate in the API (15%). Confirm current rate on SRI for your period — Ecuador adjusted the standard rate in recent years
Who must register: Optional registration as non-resident digital-service percepción agent with SRI; otherwise withholding applies automatically via intermediaries/importer
Evidence of location: Digital services to Ecuadorian users. Fixed multi-evidence checklist: Not specified in official English guidance as of 2026-10-29
Invoicing: If registered as percepción agent, perceive IVA per SRI guide. If not registered, expect 100% withholding in the payment chain
Filing: If registered: declare and pay per SRI guide for non-resident digital percepción agents. If not registered: N/A for the foreign seller (withholding path)
Effective: SRI resolutions on digital-service percepción agents (e.g. NAC-DGERCGC20-00000053 / 55 and guide on registro/declaración/pago)
Authority: Servicio de Rentas Internas (SRI)

What Botchannels returns

Ruleset version: 2026-10-22.v1
Decision summary: Botchannels does not open free-threshold sales here. Register (or appoint a representative) before selling.
Product class: Digital service
Support status: Not supported by the free-threshold API — No free-threshold support in the API; registration-from-first-sale or specialist regime

How to register

Self-register online?: Yes — Optional — register with SRI as a non-resident digital-service percepción agent (RUC). Default is 100% withholding by card issuer / intermediary / importer. Registration does not create a PE
Resident representative / fiscal agent: Not required for percepción-agent registration (does not create PE)
Regime: Optional SRI RUC registration as non-resident digital-service percepción agent; default is 100% withholding

Steps (in order)

Confirm digital services to Ecuadorian customers
Either register as percepción agent (RUC) per SRI guide, or expect full withholding by card issuer/intermediary/importer — https://www.sri.gob.ec/
Submit the SRI registration pack for non-resident digital percepción agents with company details required
If registered, declare and pay per SRI guide; registration effective from first day of month after quarterly cadastre update

Documents

SRI registration pack for non-resident digital percepción agents — As listed in the SRI guide
Company details / incorporation evidence — As SRI checklist requires

Official processing time: SRI does not publish an English service-level time for non-resident digital percepción-agent registration on the pages reviewed as of 2026-10-29. Effectiveness is tied to the quarterly cadastre update (from the first day of the following month)
Official fees: No SRI registration fee summarised on materials reviewed; agent fees are commercial
Portal: https://www.sri.gob.ec/
Local bank account: Not specified as mandatory in official English guidance as of 2026-10-29; pay in USD via SRI methods if registered
Filing frequency: If registered: per SRI non-resident digital guide. Else N/A (withholding)
Payment currency: USD
Input VAT recovery: Not specified in official English guidance as of 2026-10-29; simplified digital regimes typically remit output tax only
Portal language: Spanish (official)
Penalties: Not specified in official English guidance as of 2026-10-29; Ecuadorian tax procedure applies

Firms offering this service

Non-exhaustive. Not an endorsement. Links checked live on 2026-10-29; confirm current offerings, licences, and fees directly with each firm before engaging

KPMG Ecuador — Member firm

Official sources

SRI — Guía registro declaración y pago prestadores digitales no residentes

Last verified: 2026-10-29.

FAQ

Is there a free VAT/GST threshold for foreign digital sellers?: N/A — register as percepción agent or face full withholding
Is a local tax representative mandatory?: No — registration does not create PE / no mandatory local rep stated
What rate applies?: Standard IVA (recorded 15%); confirm live SRI rate
Is this tax advice?: No. This page summarises official VAT/GST rules for foreign digital sellers. It is not tax or legal advice