Ecuador Gazettes Resolution Establishing VAT Payment Verification Requirements for Specific Refunds

The Ecuadorian Official Gazette Sept. 4 published Resolution No. NAC-DGERCGC23-00000021, establishing requirements and procedures for VAT payment verification requests made by specific entities for refunds of VAT on local or imported goods and services. The resolution includes measures: 1) requiring international specialized agencies, nongovernmental organizations, and private legal entities designated executors in international agreements, government-to-government credits, or multilateral organizations, to submit these requests in the required digital or magnetic medium; 2) specifying requirements for the entities, such as registering in the National Register of Taxpayers (RUC), identifying the registration code of the international agreement or credit, and obtaining a certificate ...