Prepare, review, or classify transactions for an Ecuador IVA (Impuesto al Valor Agregado) return (Formulario 104) for any client.
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General reference only
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Quick reference fields
| Field | Value | |---|---| | Country | Ecuador | | Standard rate | 15% (from 1 April 2024; confirmed through 2026) | | Previous rate | 12% (periods before 1 April 2024) | | Zero rate (tarifa 0%) | Unprocessed agricultural products, medicines, books, agricultural inputs, basic food basket (canasta basica), public transport, medical services, education, residential rental, financial interest | | Return form | Formulario 104 | | Filing portal | https://www.sri.gob.ec (SRI en Linea) | | Authority | Servicio de Rentas Internas (SRI) | | Currency | USD (Ecuador uses US dollar) | | Filing frequency | Monthly (standard); semi-annual (RIMPE emprendedores) | | Deadline | Depends on 9th digit of RUC (10th-28th of following month) | | Contributor | Open Accountants Skills Registry | | Validated by | Pending — requires validation by a licensed CPA in Ecuador | | Validation date | Pending |
Key Formulario 104 lines
| Line | Meaning | |---|---| | 401 | Taxable sales (excl. fixed assets) — tarifa diferente de 0% | | 402 | Sales of fixed assets — taxable | | 403 | Tarifa 0% sales (no credit right) | | 404 | Tarifa 0% sales (with credit right) | | 405 | Exports of goods | | 406 | Exports of services | | 409 | Total sales | | 411 | Output IVA (IVA generado en ventas) | | 500 | Taxable purchases (excl. fixed assets) | | 501 | Fixed asset purchases — taxable | | 502 | Non-taxable purchases | | 503 | Taxable imports | | 504 | Fixed asset imports — taxable | | 510 | Input IVA on purchases | | 511 | Input IVA on imports | | 601 | IVA causado (output) | | 602 | Credito tributario aplicable (input credit) | | 605 | Factor de proporcionalidad | | 699 | Tax payable / credit balance | | 721 | IVA withholdings received | | 902 | Total payable |
Conservative defaults
| Ambiguity | Default | |---|---| | Unknown rate on a sale | 15% | | Unknown IVA status of a purchase | Not deductible | | Unknown counterparty country | Domestic Ecuador | | Unknown business-use proportion | 0% recovery | | Unknown blocked-input status | Blocked | | Unknown SaaS billing entity | Reverse charge at 15% |
Red flag thresholds
| Threshold | Value | |---|---| | HIGH single-transaction size | USD 5,000 | | HIGH tax-delta on a single conservative default | USD 500 | | MEDIUM counterparty concentration | >40% of output OR input | | MEDIUM conservative-default count | >4 across the return | | LOW absolute net IVA position | USD 10,000 |
Quick reference fields
| Field | Value |
|---|---|
| Country | Ecuador |
| Standard rate | 15% (from 1 April 2024; confirmed through 2026) |
| Previous rate | 12% (periods before 1 April 2024) |
| Zero rate (tarifa 0%) | Unprocessed agricultural products, medicines, books, agricultural inputs, basic food basket (canasta basica), public transport, medical services, education, residential rental, financial interest |
| Return form | Formulario 104 |
| Filing portal | https://www.sri.gob.ec (SRI en Linea) |
| Authority | Servicio de Rentas Internas (SRI) |
| Currency | USD (Ecuador uses US dollar) |
| Filing frequency | Monthly (standard); semi-annual (RIMPE emprendedores) |
| Deadline | Depends on 9th digit of RUC (10th-28th of following month) |
| Contributor | Open Accountants Skills Registry |
| Validated by | Pending — requires validation by a licensed CPA in Ecuador |
| Validation date | Pending |
Key Formulario 104 lines
| Line | Meaning |
|---|---|
| 401 | Taxable sales (excl. fixed assets) — tarifa diferente de 0% |
| 402 | Sales of fixed assets — taxable |
| 403 | Tarifa 0% sales (no credit right) |
| 404 | Tarifa 0% sales (with credit right) |
| 405 | Exports of goods |
| 406 | Exports of services |
| 409 | Total sales |
| 411 | Output IVA (IVA generado en ventas) |
| 500 | Taxable purchases (excl. fixed assets) |
| 501 | Fixed asset purchases — taxable |
| 502 | Non-taxable purchases |
| 503 | Taxable imports |
| 504 | Fixed asset imports — taxable |
| 510 | Input IVA on purchases |
| 511 | Input IVA on imports |
| 601 | IVA causado (output) |
| 602 | Credito tributario aplicable (input credit) |
| 605 | Factor de proporcionalidad |
| 699 | Tax payable / credit balance |
| 721 | IVA withholdings received |
| 902 | Total payable |
Conservative defaults
| Ambiguity | Default |
|---|---|
| Unknown rate on a sale | 15% |
| Unknown IVA status of a purchase | Not deductible |
| Unknown counterparty country | Domestic Ecuador |
| Unknown business-use proportion | 0% recovery |
| Unknown blocked-input status | Blocked |
| Unknown SaaS billing entity | Reverse charge at 15% |
Red flag thresholds
| Threshold | Value |
|---|---|
| HIGH single-transaction size | USD 5,000 |
| HIGH tax-delta on a single conservative default | USD 500 |
| MEDIUM counterparty concentration | >40% of output OR input |
| MEDIUM conservative-default count | >4 across the return |
| LOW absolute net IVA position | USD 10,000 |
Minimum viable — bank statement for the month in CSV, PDF, or pasted text. Acceptable from: Banco Pichincha, Banco del Pacifico, Produbanco, Banco Guayaquil, Banco Bolivariano, Cooperativa JEP, or any other.
Recommended — electronic invoices (facturas electronicas) for the period, comprobantes de retencion, RUC number.
Ideal — complete ATS (Anexo Transaccional Simplificado), prior Formulario 104, credit balance reconciliation.
Ecuadorian banks pattern table
| Pattern | Treatment | Notes |
|---|---|---|
| BANCO PICHINCHA, BP | 15% for fees; EXCLUDE for interest | Banking fees taxable; interest tarifa 0% |
| BANCO DEL PACIFICO, PRODUBANCO | Same | Same |
| BANCO GUAYAQUIL, BOLIVARIANO | Same | Same |
| COOPERATIVA JEP | Same | Same |
| INTERESES, INTERES | EXCLUDE | Interest, tarifa 0% |
Government and regulators pattern table
| Pattern | Treatment | Notes |
|---|---|---|
| SRI, SERVICIO DE RENTAS INTERNAS | EXCLUDE | Tax payment |
| IESS, INSTITUTO ECUATORIANO DE SEGURIDAD SOCIAL | EXCLUDE | Social security |
| SENAE, ADUANA | EXCLUDE for duty; check import IVA | |
| MUNICIPIO, GAD | EXCLUDE | Government fee |
Utilities pattern table
| Pattern | Treatment | Notes |
|---|---|---|
| EMPRESA ELECTRICA, EEQ, CNEL | Domestic 15% | Commercial electricity |
| CNT, CORPORACION NACIONAL TELECOMUNICACIONES | Domestic 15% | Telecoms |
| CLARO, MOVISTAR, TUENTI | Domestic 15% | Mobile |
| EMPRESA DE AGUA, EMAAP | Tarifa 0% (domestic, up to threshold) | Water |
Insurance pattern table
| Pattern | Treatment | Notes |
|---|---|---|
| SEGUROS (general) | Domestic 15% | General insurance taxable |
| SEGURO DE VIDA, SEGURO MEDICO | Tarifa 0% | Life/health insurance exempt |
SaaS non-resident pattern table
| Pattern | Treatment | Notes |
|---|---|---|
| GOOGLE, MICROSOFT, ADOBE, META | Reverse charge 15% | Self-assess output and input IVA |
| ZOOM, SLACK, NOTION, ANTHROPIC, OPENAI | Reverse charge 15% | Same |
| AWS, AMAZON WEB SERVICES | Reverse charge 15% | Same |
Food and entertainment pattern table
| Pattern | Treatment | Notes |
|---|---|---|
| SUPERMAXI, MEGAMAXI, TIA, MI COMISARIATO | Default BLOCK input IVA | Personal provisioning |
| RESTAURANT, RESTAURANTE | Default BLOCK | Entertainment blocked |
Professional services pattern table
| Pattern | Treatment | Notes |
|---|---|---|
| ABOGADO, ESTUDIO JURIDICO | Domestic 15% | Withhold 70% or 100% of IVA |
| CONTADOR, CPA | Domestic 15% | Same |
| NOTARIA | Domestic 15% | Same |
Payroll and social security pattern table
| Pattern | Treatment | Notes |
|---|---|---|
| IESS, FONDOS DE RESERVA | EXCLUDE | Social security |
| NOMINA, SUELDO, SALARIO | EXCLUDE | Wages |
| IMPUESTO A LA RENTA, IR | EXCLUDE | Income tax |
Internal transfers pattern table
| Pattern | Treatment | Notes |
|---|---|---|
| TRANSFERENCIA PROPIA, TRASPASO | EXCLUDE | Internal movement |
| DIVIDENDO | EXCLUDE | Out of scope |
| RETIRO ATM, CAJERO | Ask | Default exclude |
Example 1 output table (—)
| Date | Counterparty | Gross | Net | IVA | Rate | Line (input) | Line (output) | Default? | Question? | Excluded? |
|---|---|---|---|---|---|---|---|---|---|---|
| 05.04.2026 | NOTION LABS INC | -16.00 | -16.00 | 2.40 | 15% | 510 | 411 | N | — | — |
Input line:
05.04.2026 ; NOTION LABS INC ; DEBIT ; Subscription ; USD 16.00
Reasoning: US entity. Self-assess IVA at 15%. Output = USD 2.40. Input = USD 2.40. Net zero.
Example 2 output table (—)
| Date | Counterparty | Gross | Net | IVA | Rate | Line | Default? | Question? | Excluded? |
|---|---|---|---|---|---|---|---|---|---|
| 10.04.2026 | CIA TECHSOLUTION SA | +5,750 | +5,000 | 750 | 15% | 401/411 | N | — | — |
Input line:
10.04.2026 ; CIA TECHSOLUTION SA ; CREDIT ; Invoice 2026-041 consulting ; +5,750
Reasoning: Domestic taxable sale at 15%. Net = 5,750 / 1.15 = 5,000. IVA = 750.
Example 3 output table ("Entertainment: blocked")
| Date | Counterparty | Gross | Net | IVA | Rate | Line | Default? | Question? | Excluded? |
|---|---|---|---|---|---|---|---|---|---|
| 15.04.2026 | RESTAURANTE EL MESON | -115 | -115 | 0 | — | — | Y | Q1 | "Entertainment: blocked" |
Input line:
15.04.2026 ; RESTAURANTE EL MESON ; DEBIT ; Business dinner ; -115
Reasoning: Entertainment blocked. No input IVA recovery.
Example 4 output table (—)
| Date | Counterparty | Gross | Net | IVA | Rate | Line | Default? | Question? | Excluded? |
|---|---|---|---|---|---|---|---|---|---|
| 18.04.2026 | FRUIT IMPORT GMBH | +100,000 | +100,000 | 0 | 0% | 405 | N | — | — |
Input line:
18.04.2026 ; FRUIT IMPORT GMBH ; CREDIT ; Invoice EC-2026-088 bananas ; +100,000
Reasoning: Export of goods. Tarifa 0% with full input credit recovery. Line 405.
Example 5 output table ("Motor vehicle: blocked")
| Date | Counterparty | Gross | Net | IVA | Rate | Line | Default? | Question? | Excluded? |
|---|---|---|---|---|---|---|---|---|---|
| 22.04.2026 | AUTOMOTORES SA | -25,000 | -25,000 | 0 | — | — | Y | Q2 | "Motor vehicle: blocked" |
Input line:
22.04.2026 ; AUTOMOTORES SA ; DEBIT ; Sedan purchase ; -25,000
Reasoning: Passenger vehicle. Input IVA blocked.
Example 6 output table ("Withhold 100% IVA")
| Date | Counterparty | Gross | Net | IVA | Rate | Line | Default? | Question? | Excluded? |
|---|---|---|---|---|---|---|---|---|---|
| 28.04.2026 | ING. PEDRO GARCIA | -2,300 | -2,000 | -300 | 15% | 500/510 | N | Q3 | "Withhold 100% IVA" |
Input line:
28.04.2026 ; ING. PEDRO GARCIA ; DEBIT ; Consulting fee ; -2,300
Reasoning: Professional service from individual. IVA = 2,300 / 1.15 * 0.15 = 300. Must withhold 100% of IVA = 300. Issue comprobante de retencion within 5 days.
Columns A-L. Column H accepts Formulario 104 line numbers.
Format: Banco Pichincha exports CSV with DD/MM/YYYY. USD currency.
Language: Spanish. "Transferencia", "deposito", "retiro".
Internal transfers: "Traspaso entre cuentas". Always exclude.
RUC-based deadline: Filing date depends on 9th digit of RUC (10th-28th).
This skill and its outputs are provided for informational and computational purposes only and do not constitute tax, legal, or financial advice. Open Accountants and its contributors accept no liability for any errors, omissions, or outcomes arising from the use of this skill. All outputs must be reviewed and signed off by a qualified professional (such as a CPA, EA, tax attorney, or equivalent licensed practitioner in your jurisdiction) before filing or acting upon.
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Other Ecuador computations in the OpenAccountants Tax Library.
R-EC-1 — RIMPE Negocio Popular
Trigger: client is RIMPE Negocio Popular (income under USD 20,000). Message: "RIMPE Negocios Populares pay a fixed annual quota and do not charge IVA separately. No Formulario 104 is filed."
R-EC-2 — Oil sector service contracts
Trigger: client has service contracts with EPPETROECUADOR. Message: "Oil sector service contracts have specialized IVA treatment. Escalate to specialist."
R-EC-3 — ZEDE / special economic zone
Trigger: client operates in a ZEDE. Message: "ZEDE entities have special IVA rules. Flag for reviewer."
R-EC-4 — Partial exemption (Factor de Proporcionalidad)
Trigger: client makes both tarifa 15% and tarifa 0% (no credit) sales. Message: "Mixed operations require the Factor de Proporcionalidad. Flag for reviewer to confirm calculation."
Ecuadorian banks pattern table
| Pattern | Treatment | Notes | |---|---|---| | BANCO PICHINCHA, BP | 15% for fees; EXCLUDE for interest | Banking fees taxable; interest tarifa 0% | | BANCO DEL PACIFICO, PRODUBANCO | Same | Same | | BANCO GUAYAQUIL, BOLIVARIANO | Same | Same | | COOPERATIVA JEP | Same | Same | | INTERESES, INTERES | EXCLUDE | Interest, tarifa 0% |
Government and regulators pattern table
| Pattern | Treatment | Notes | |---|---|---| | SRI, SERVICIO DE RENTAS INTERNAS | EXCLUDE | Tax payment | | IESS, INSTITUTO ECUATORIANO DE SEGURIDAD SOCIAL | EXCLUDE | Social security | | SENAE, ADUANA | EXCLUDE for duty; check import IVA | | | MUNICIPIO, GAD | EXCLUDE | Government fee |
Utilities pattern table
| Pattern | Treatment | Notes | |---|---|---| | EMPRESA ELECTRICA, EEQ, CNEL | Domestic 15% | Commercial electricity | | CNT, CORPORACION NACIONAL TELECOMUNICACIONES | Domestic 15% | Telecoms | | CLARO, MOVISTAR, TUENTI | Domestic 15% | Mobile | | EMPRESA DE AGUA, EMAAP | Tarifa 0% (domestic, up to threshold) | Water |
Insurance pattern table
| Pattern | Treatment | Notes | |---|---|---| | SEGUROS (general) | Domestic 15% | General insurance taxable | | SEGURO DE VIDA, SEGURO MEDICO | Tarifa 0% | Life/health insurance exempt |
SaaS non-resident pattern table
| Pattern | Treatment | Notes | |---|---|---| | GOOGLE, MICROSOFT, ADOBE, META | Reverse charge 15% | Self-assess output and input IVA | | ZOOM, SLACK, NOTION, ANTHROPIC, OPENAI | Reverse charge 15% | Same | | AWS, AMAZON WEB SERVICES | Reverse charge 15% | Same |
Food and entertainment pattern table
| Pattern | Treatment | Notes | |---|---|---| | SUPERMAXI, MEGAMAXI, TIA, MI COMISARIATO | Default BLOCK input IVA | Personal provisioning | | RESTAURANT, RESTAURANTE | Default BLOCK | Entertainment blocked |
Professional services pattern table
| Pattern | Treatment | Notes | |---|---|---| | ABOGADO, ESTUDIO JURIDICO | Domestic 15% | Withhold 70% or 100% of IVA | | CONTADOR, CPA | Domestic 15% | Same | | NOTARIA | Domestic 15% | Same |
Payroll and social security pattern table
| Pattern | Treatment | Notes | |---|---|---| | IESS, FONDOS DE RESERVA | EXCLUDE | Social security | | NOMINA, SUELDO, SALARIO | EXCLUDE | Wages | | IMPUESTO A LA RENTA, IR | EXCLUDE | Income tax |
Internal transfers pattern table
| Pattern | Treatment | Notes | |---|---|---| | TRANSFERENCIA PROPIA, TRASPASO | EXCLUDE | Internal movement | | DIVIDENDO | EXCLUDE | Out of scope | | RETIRO ATM, CAJERO | Ask | Default exclude |
Example 1 output table
| Date | Counterparty | Gross | Net | IVA | Rate | Line (input) | Line (output) | Default? | Question? | Excluded? | |---|---|---|---|---|---|---|---|---|---|---| | 05.04.2026 | NOTION LABS INC | -16.00 | -16.00 | 2.40 | 15% | 510 | 411 | N | — | — |—
Example 2 output table
| Date | Counterparty | Gross | Net | IVA | Rate | Line | Default? | Question? | Excluded? | |---|---|---|---|---|---|---|---|---|---| | 10.04.2026 | CIA TECHSOLUTION SA | +5,750 | +5,000 | 750 | 15% | 401/411 | N | — | — |—
Example 3 output table
| Date | Counterparty | Gross | Net | IVA | Rate | Line | Default? | Question? | Excluded? | |---|---|---|---|---|---|---|---|---|---| | 15.04.2026 | RESTAURANTE EL MESON | -115 | -115 | 0 | — | — | Y | Q1 | "Entertainment: blocked" |"Entertainment: blocked"
Example 4 output table
| Date | Counterparty | Gross | Net | IVA | Rate | Line | Default? | Question? | Excluded? | |---|---|---|---|---|---|---|---|---|---| | 18.04.2026 | FRUIT IMPORT GMBH | +100,000 | +100,000 | 0 | 0% | 405 | N | — | — |—
Example 5 output table
| Date | Counterparty | Gross | Net | IVA | Rate | Line | Default? | Question? | Excluded? | |---|---|---|---|---|---|---|---|---|---| | 22.04.2026 | AUTOMOTORES SA | -25,000 | -25,000 | 0 | — | — | Y | Q2 | "Motor vehicle: blocked" |"Motor vehicle: blocked"
Example 6 output table
| Date | Counterparty | Gross | Net | IVA | Rate | Line | Default? | Question? | Excluded? | |---|---|---|---|---|---|---|---|---|---| | 28.04.2026 | ING. PEDRO GARCIA | -2,300 | -2,000 | -300 | 15% | 500/510 | N | Q3 | "Withhold 100% IVA" |"Withhold 100% IVA"
Standard rate default
Default rate for all taxable transfers. Sales at Line 401/411. Purchases at Line 500/510.LRTI Art. 65
Tarifa 0% goods
Unprocessed agricultural products, medicines, agricultural inputs, books, infant formula, feminine hygiene, seeds.LRTI Art. 55
Tarifa 0% services
Medical, education, public transport, residential rental, financial interest, insurance (life/health), electricity/water (domestic thresholds), funerals.LRTI Art. 56
Exports zero-rated with full credit
Zero-rated with full input credit. Goods at Line 405. Services at Line 406.LRTI Art. 55-56
Reverse charge imported services
Self-assess at 15%. Report output and input. Net zero for fully taxable.
IVA withholding rates
Goods from general taxpayer: 30%. Services from general: 70%. Professional individuals: 100%. Government: 100%. Exporters: 100%.LRTI Art. 63
Blocked input IVA categories
Personal use, entertainment, motor vehicles (except rental/taxi/transport), purchases without valid electronic comprobante.LRTI Art. 66
Factor de Proporcionalidad formula
Mixed operations: Factor = (Taxable + Exports) / Total Sales. Apply to common input IVA.
Electronic invoicing requirement
Mandatory for all taxpayers. Input IVA only deductible with SRI-authorized electronic documents.
ICE interaction
ICE is separate. IVA is calculated on price inclusive of ICE.LRTI Art. 75-89
Rate change transition default/question
Default: 15% for all current periods. 12% only for pre-April 2024. Question: "Confirm transaction date for rate determination."
Exporter IVA recovery default/question
Default: full recovery for exporters. Question: "Are all costs attributable to exports?"
CAN country services default/question
Default: reverse charge. Question: "Confirm CAN Decision 599 implications."
Artisan sector default/question
Default: flag for reviewer. Question: "Is JNDA registration current?"
Tourism packages default/question
Default: flag. Question: "Incoming foreign tourist package — confirm tarifa 0% eligibility."
Mixed operations proportionality default/question
Default: flag for reviewer. Question: "Confirm factor calculation."
Return Summary formulas
Line 601 = Output IVA Line 602 = Input credit (after factor) Line 699 = 601 - 602 Line 902 = 699 - 721 (withholdings)
Entity type inference/fallback
Inference: SA, CIA LTDA = company. Fallback: "Entity type?"
Tax regime inference/fallback
Inference: if filing F104, Regimen General. Fallback: "Regimen General or RIMPE?"
RUC fallback
Fallback: "What is your 13-digit RUC?"
Period inference/fallback
Inference: from statement dates. Fallback: "Which month?"
Industry inference/fallback
Inference: counterparty mix. Fallback: "What does the business do?"
Credit balance always ask
Always ask: "Credit balance from prior period?"
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
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