SRI's New IVA Rule Now Requires Payment With the Declaration

Ecuador's IVA process changed on June 1.

Primicias reports that starting June 1, 2026, taxpayers required to declare IVA must declare and pay the tax at the same time.

The change follows an SRI resolution issued on April 16, 2026.

What Changes

Primicias reports that if a natural person or company files the IVA declaration but does not pay the amount owed, the filing will not be valid before the tax authority.

The same applies if the payment does not cover the full tax caused.

The measure applies to taxpayers required to declare IVA, with exceptions for certain cases in the regulation, including fiscal-compensation beneficiaries and some exporters that meet SRI requirements.

Deadlines Still Follow The RUC Calendar

Taxpayers must still file according to the current tax calendar based on the ninth digit of the RUC.

The difference is that from June forward, sending the form is not enough. The payment must be completed in the same process.

Primicias reports SRI recommends reviewing amounts in advance and making sure funds are available before filing.

Late-Filing Fines

Primicias reports that late filing can generate a fine of 3% on the amount payable after subtracting purchase IVA and available tax credit from sales IVA.

If the declaration does not determine IVA, the monthly or partial-month penalty is 0.1% of sales or gross income, capped at 5%.

What This Means For Expats

If you run a business, rent through a company structure, invoice clients or have an accountant handling IVA, ask whether your June process changes.

The practical risk is a filing that you think is done, but SRI does not treat as valid because the payment was not completed.

Source: Primicias