Ecuador VAT registration threshold
Ecuador VAT registration threshold: no single figure applies. The reason is set out below, cited to the governing instrument. Last checked against the official source on 10 Aug 2026.
The turnover at which VAT (IVA) registration becomes compulsory in Ecuador, with the period the test runs over, the rule for non-established suppliers, and any separate treatment of imported digital services.
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What this value means
REFUSAL: Ecuador has NO VAT registration threshold. RUC inscription with the SRI is compulsory before/within 30 days of starting any economic activity, and IVA (standard 15% since 1 Apr 2024, previously 12%) applies from the first taxed transaction. PERIOD BASIS: none for registration. The RIMPE near-threshold below is categorized on gross income of the PRIOR calendar year measured at 31 December — crossing a ceiling mid-year changes regime only from the following year. NEAR-THRESHOLDS (RIMPE — an income-tax regime that changes VAT mechanics, NOT a registration threshold): (a) 'Negocios populares' — "personas naturales con ingresos brutos anuales de hasta USD 20.000" ('natural persons with annual gross income up to USD 20,000') pay a fixed annual quota which per the SRI "incluye el pago de dicho impuesto [IVA]" — they file NO VAT returns, issue notas de venta and do not charge IVA on sales. (b) 'Emprendedores' — "personas naturales y jurídicas con ingresos brutos anuales de hasta USD 300.000" charge IVA normally but file SEMI-ANNUAL IVA returns (July and January) instead of monthly. Both still hold a RUC and invoicing duties from day one. Long exclusion list (ordinary VAT payers from dollar one regardless of size): construction, professional services, transport (except taxis), fuels, dependent employment, rentals of real property, hydrocarbons, mining, financial sector, ICE-taxed goods/services, qualified artisans, among others. NON-ESTABLISHED SUPPLIERS: no threshold. For ordinary imported services the resident importer self-assesses the IVA (liquidación by the local user, with withholding). There is no compulsory registration for non-residents. IMPORTED DIGITAL SERVICES: taxed since 16 Sept 2020 (Ley de Simplificación y Progresividad Tributaria, RO 31 Dec 2019, and its regulations). Mechanism: non-resident digital providers MAY voluntarily register with the SRI and then charge and remit IVA themselves; for unregistered providers, credit/debit card issuers act as RETENTION agents for 100% of the IVA on payments to providers on the SRI's published catalog of digital-service providers (Resolución NAC-DGERCGC20-00000053 of 22 Aug 2020; catalog updated periodically). There is NO turnover trigger for either path — registration is purely optional. Traps: (1) The RIMPE ceilings (USD 20,000 / 300,000) are widely misquoted as 'VAT registration thresholds' — they are income-tax categorization; RUC and invoicing obligations exist from the first transaction even for a negocio popular. (2) Prior-year basis: use the 31-December figure, not current-year running turnover. (3) The rate moved 12%→15% on 1 Apr 2024 — date-of-supply matters for historic computations (a temporary 8% applied to tourism services on certain holidays). (4) The old RISE quota regime was abolished at end-2021; sources citing RISE are stale. (5) Card-issuer withholding on digital services applies only to catalog-listed providers; imported services off-catalog fall back to self-assessment by the local user. (6) Since the 2023 Ley de Fortalecimiento de la Economía Familiar, payments to RIMPE emprendedores carry a 1% income-tax withholding — income tax, not IVA; do not mix it into VAT math.
Get it programmatically
curl https://latamref.dev/v1/ec/vat-registration-threshold
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://latamref.dev/v1/ec/vat-registration-threshold/history?from=2020-01-01
# Provenance: curl https://latamref.dev/provenance/ec/vat-registration-thresholdOther Ecuador series: BCE policy rate (none — fully dollarized economy) · IVA standard rate · Salario Básico Unificado (SBU), monthly · Public holidays (feriados nacionales) · CPI inflation (year-on-year) · Corporate income tax rate · Withholding tax rates · Statutory legal interest (tasa de interés activa legal) · Personal income tax brackets · Statutory social-insurance contributions
The same figure elsewhere: El Salvador · Guatemala · Guyana · Honduras · Jamaica · all 22