Contributed by Lauro Tapia and Manuel GarcÃa, PKF Ecuador & Co CL
| VAT registration threshold – local establishment | There is no separate registration in Ecuador for VAT or other indirect taxes and therefore no VAT registration threshold.
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All individuals and entities undertaking business activities in Ecuador must register with the Ecuadorian Internal Revenue Service (EIRS) and obtain a taxpayer identification number if they have a permanent establishment in Ecuador. The taxpayer ID number is known in Ecuador as the Taxpayer Unique Registry ('Registro Único del Contribuyente', or RUC).
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Registration in Ecuador covers VAT, income tax, special consumption tax, capital outflow tax and all taxes administered by the EIRS. |
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Web page updated on 24 Apr 2024 08:21