Regulation NAC-DGERCGC20-00000053 issued on August 22, 2020, the Director of the Internal Revenue Service established the provision for withholding Value Added Tax (VAT) on the import of digital services.

In general, the import of services is subject to the payment of VAT. The amendment to the Internal Tax Regime Law issued on December 31, 2019, established that the import of digital services will be subject to the payment of VAT starting September 16, 2020.


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DISCLAIMER: The preceding text has been prepared for general information purposes only. CorralRosales is not responsible for any loss or damage caused as a result of having acted or stopped acting based on the information contained in this document. Any given situation requires the specific opinion and view of the firm in Quito / Guayaquil, Ecuador.