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Ecuador Regulates VAT on Digital Services

|Approved Changes|Ecuador
Ecuador

Ecuador published Executive Decree No. 1114 in the Official Gazette on 4 August 2020, which includes regulations for VAT on digital services. As part of Law of Simplicity and Tax Progressivity (Law No. SAN-2019-1270), the VAT rules were amended to provide that the import of digital services consumed in Ecuador are within the scope of VAT, including provisions for VAT registration by non-residen…

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