Ecuador Clarifies Application of VAT to Digital Services Related to Sports Betting, Online Gaming, and Sports Streaming

Ecuador's Internal Revenue Service (SRI) has published Circular No. NAC-DGECCGC26-00000004, which clarifies the application of VAT on the supply of digital services primarily related to sports betting, as well as online gaming and sports streaming. This includes confirmation the VAT (currently 15%) applies to:

• Sports betting offered through virtual or electronic platforms, whether national or foreign;
• Online video games via payment, subscription, or download; and
• Streaming of Sports Events…