Ecuador has published Resolution No. NAC-DGERCGC20-00000061 of 29 September 2020, which establishes new rules for withholding at source for VAT purposes. The new resolution replaces Resolution No. NAC-DGERCGC15-00000284 of 2015, including new provisions in relation to withholding of VAT on the import of digital services.
For the purpose of withholding, the new resolution provides that withholding agents include the following, subject to certain conditions:
- Taxpayers qualified as withholdin…