Esta guía ofrece una visión general del IVA en Ecuador, incluyendo los tipos aplicables, los requisitos de registro, las obligaciones de cumplimiento y los plazos de presentación. Está diseñada para empresas que realizan transacciones dentro de Ecuador.
Es el año en que Ecuador aumentó el IVA del 12 % al 15 % para financiar las labores de recuperación tras el terremoto.
¿Hacés negocios en Ecuador? Tendrás que cumplir con las normas de la Ley del Régimen Tributario Interno de Ecuador.
Todas las empresas que realicen actividades sujetas a impuestos en Ecuador deben registrarse, independientemente del umbral.
El registro del IVA para las empresas no establecidas es opcional si prestan servicios digitales.
Cualquier empresa registrada a efectos del IVA en el Servicio de Rentas Internas (SRI) puede reclamar el IVA soportado.
Los exportadores suelen tener derechos de reclamación adicionales, ya que las exportaciones están exentas de impuestos.
Facturas electrónicas válidas (obligatorias en Ecuador)
Justificante de pago (cuando corresponda)
Importar documentos o declaraciones de aduana (si procede)
Demuestre que los gastos están relacionados con actividades sujetas a impuestos.
Los reembolsos para exportadores o casos con créditos excedentes pueden tardar entre 1 y 3 meses, dependiendo de la revisión del SRI.
Las reclamaciones rutinarias de los contribuyentes habituales suelen aplicarse como créditos en lugar de reembolsos en efectivo.
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En este seminario web se explica cómo las empresas estadounidenses pueden identificar y recuperar el IVA extranjero, analizando conceptos clave como la reciprocidad y señalando en qué aspectos suelen pasarse por alto las oportunidades de devolución.
