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Ecuador - VAT registration guide

Contributed by Lauro Tapia and Manuel García, 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. �� 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). �� Registration in Ecuador covers VAT, income tax, special consumption tax, capital outflow tax and all taxes administered by the EIRS.

VAT registration threshold – no local establishment	As stated above, there is no separate registration in Ecuador for VAT or other indirect taxes and therefore no VAT registration threshold. �� If a foreign entity does not