Ecuador has published Resolution No. NAC-DGERCGC20-00000055 of 4 September 2020, which establishes rules for registration, declaration, and payment of VAT by non-resident providers of digital services. Rules for VAT withholding on services provided by non-registered providers were issued at the end of August ({News-2020-09-03/A/3-previous coverage}).
The latest resolution provides that non-resident digital service providers are VAT collection agents where:
- They register with Ecuador's Inte…