Ecuador Tax Filing Guide 2026

Overview — SRI Tax Filing

The Servicio de Rentas Internas (SRI) is Ecuador's tax authority responsible for administering all tax filings. The system is fully electronic — all returns must be filed through the SRI online portal (SRI en Línea). Taxpayers must have a valid RUC (Registro Único de Contribuyentes) or RISE registration.

Individual Tax Return — March 31

Individual income tax returns (Form 102A) must be filed by March 31 of the following year. Key points:

• The return covers income earned from January 1 to December 31
• SRI pre-fills some information from employer and financial institution reports
• Taxpayers must verify and supplement the pre-filled data
• Payment of any tax due is made through the SRI portal
• Refunds are processed electronically if tax was over-withheld

Corporate Tax Return — April 30

Corporate income tax returns are due by April 30 of the following year. Companies must also:

• File monthly IVA declarations (Form 104)
• Make advance CIT payments in July and September
• File annual balance sheets and financial statements (Form 101)
• Submit transfer pricing documentation if applicable

Monthly IVA Declarations

Businesses registered for IVA must file monthly returns. The filing deadline depends on the ninth digit of the taxpayer's RUC:

• Returns are due by the 28th of the following month
• Form 104 is the standard IVA declaration
• Electronic invoices must be issued for all sales
• Input VAT credits can offset output VAT

Electronic Invoicing (Facturación Electrónica)

Ecuador has a mandatory electronic invoicing system. All businesses must issue electronic invoices (facturas) for sales and services. The system integrates with SRI's platform for real-time reporting. Electronic invoices include a unique authorisation code and QR code for verification.

Penalties for Late Filing

Late filing penalties range from 5% to 25% of the tax due, plus interest at the applicable rate. Additional fines may apply for failure to issue electronic invoices or maintain proper accounting records.

FAQs

Can I file my tax return in English?

No, all tax filings with SRI must be completed in Spanish.

Do I need an accountant to file?

While not legally required for individuals, using an accountant is highly recommended given the complexity of the progressive tax brackets and deductions.

What is the RUC?

The RUC (Registro Único de Contribuyentes) is the unique tax identification number assigned by SRI to all taxpayers in Ecuador.

Disclaimer

This guide provides general information about Ecuador tax filing procedures for 2026. Always consult with a qualified Ecuadorian tax advisor or SRI directly.