Contributed by Lauro Tapia and Manuel GarcÃa, PKF Ecuador & Co CL
| How are VAT returns submitted to the tax authorities? | VAT is declared on form 104, which must be completed and submitted online via the Ecuadorian Internal Revenue Service's (EIRS) website through the 'Online Services' platform:
https://srienlinea.sri.gob.ec/sri-en-linea/inicio/NAT |
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| Can a business submit paper VAT returns? | No, it is no longer possible to submit paper VAT returns. Electronic filing is mandatory in Ecuador. |
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| Can an agent submit a VAT return on behalf of the business? | No, an agent cannot submit VAT returns on behalf of a business. |
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| How many boxes/data fields are there on the VAT return? | There are 145 boxes on a full VAT return (form 104) in Ecuador. |
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| What does each VAT return box/data field mean? | Details on how to complete each box on the VAT return are available on the EIRS website:
www.sri.gob.ec/formularios-e-instructivos |
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| What are the usual VAT periods, submission deadlines and payment deadlines for submitting a VAT return? | Taxpayers who sell goods and |
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Web page updated on 24 Aug 2024 15:43