Ecuador has published Resolution No. NAC-DGERCGC20-00000053 of 22 August 2020, which establishes rules for the withholding, declaration, and payment of VAT on the import of digital services provided by non-residents to residents or permanent establishments of non-residents in Ecuador. Regulations for implementing the levy of VAT on digital services were introduced by Executive Decree No. 1114 with effect from 16 September 2020 ({News-2020-08-14/A/3-previous coverage}).
The Resolution includ…