On March 31 2026 the Ecuadorian SRI issued a resolution that changes how dematerialized tax credit notes are handled. The new rules allow taxpayers to use up to 60 % of the amount payable on a tax return from credit‑note balances, except for Foreign Currency Outflow Tax (ISD) credits, and they remove the possibility of using credit notes to settle customs duties. Credit‑note balances will now appear in the securities account statement on the SRI portal.
“Global VAT news, delivered Tuesday and Thursday. Free, curated from 50+ official sources, no spam.”
AffPapa · 17 days ago
Ecuador’s tax authority has announced a 15% VAT on iGaming services, including betting, sports prediction markets, online video games, and digital entertainment platforms. Operators must issue receipts, collect VAT from users, and remit payments to the Servicio de Rentas Internas (SRI), while non‑resident operators using intermediaries face withholding requirements.
Fintua · 3 months ago
Ecuador announced a temporary reduction of the general VAT rate for tourist services from 15% to 8% during the New Year holiday period (1–4 January 2026). The reduced rate applies to a wide range of tourist activities defined under Article 5 of the Tourism Law, including accommodation, food, entertainment, transport, and event services.
VatCalc · about 1 hour ago
Grenada will introduce a 10% VAT on digital services supplied by non‑resident platforms, SaaS, streaming, cloud computing, e‑learning and online advertising, effective 2027. The law includes a deemed‑supplier regime for electronic marketplaces, a B2B reverse charge, and requires B2C non‑resident suppliers to register and charge VAT. A six‑month transition period is expected after approval, with no current implementation date.
PwC · 9 days ago
Utah’s Senate Bill 162 expands the sales and use tax base to include streaming‑only digital content, subscriptions, and prewritten software, effective July 1 2026. The law clarifies that prewritten software is taxable regardless of delivery method and exempts transactions already subject to the Multi‑Channel Video or Audio Service Tax Act. Businesses must review product offerings, update use‑tax accruals, and adjust systems before the effective date.
International Tax Review · 17 days ago
The interview with Deloitte Canada’s indirect tax partner highlights the significant impact of recent tariff escalations between Canada and the United States on trade and supply chains. It discusses Canada’s reciprocal tariff measures, the repeal of certain countermeasures, and the scheduled comprehensive review of CUSMA in 2026, underscoring the need for businesses to adapt to a rapidly evolving trade environment.
The Invoicing Hub · 18 days ago
Mexico’s tax authority, SAT, has introduced Rule 2.9.21, requiring digital service providers and marketplace platforms to grant direct, real‑time access to transaction data. The rule, effective April 1 2026, imposes a final deadline of April 30 2026 for submitting a Notice of Access. The mandate targets a wide range of digital businesses, including foreign operators, and presents significant technical challenges due to the lack of published API specifications.
Up to 60 % of the payable amount, except for ISD credits.
No, the limitation does not apply to ISD‑related credit notes.
In the securities account statement available on the SRI online portal.
No, the possibility of using them for customs tax obligations has been eliminated.
This summary was published on VATfaqs.com on 9 April 2026. It relates to VAT developments in Ecuador. The original source is CorralRosales.
