Ecuador published Executive Decree No. 1114 in the Official Gazette on 4 August 2020, which includes regulations for VAT on digital services. As part of Law of Simplicity and Tax Progressivity (Law No. SAN-2019-1270), the VAT rules were amended to provide that the import of digital services consumed in Ecuador are within the scope of VAT, including provisions for VAT registration by non-resident service providers, as well as provisions for VAT on supplies made by service providers that are no…