Ecuador Requires Simultaneous VAT Declaration and Payment

Ecuador's Internal Revenue Service (SRI) has published Resolution No. NAC-DGERCGC26-00000016, which concerns how VAT is declared and paid online (via the internet). In particular, it is provided that all taxpayers must pay VAT at the same time they file their periodic VAT return (declaration) with effect for returns filed from June 2026. However, exporters of goods and their direct providers registered VAT Refund (SSI) System with active status are exempted from the simultaneous payment requ…