Ecuador Gazettes Resolution Setting VAT Withholding Rates for Specific Entities

The Ecuadorian Official Gazette Sept. 27 published Resolution No. NAC-DGERCGC23-00000026, setting VAT withholding rates for specified entities. The resolution includes measures: 1) identifying categories of taxpayers not subject to VAT withholding; and 2) requiring full VAT withholding for taxpayers considered habitual exporters of goods or services, and who are qualified as withholding agents or special taxpayers. The resolution enters into force the same date. [Ecuador, Official Gazette, 09/27/23]

Reference: View Resolution No. NAC-DGERCGC23-00000026. View Index.