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.
Official source: Ley de Régimen Tributario Interno (LRTI), Título II (IVA) · Last checked 2026-08-10 · source fingerprint
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