On March 31 2026 the Ecuadorian SRI issued a resolution that changes how dematerialized tax credit notes are handled. The new rules allow taxpayers to use up to 60 % of the amount payable on a tax return from credit‑note balances, except for Foreign Currency Outflow Tax (ISD) credits, and they remove the possibility of using credit notes to settle customs duties. Credit‑note balances will now appear in the securities account statement on the SRI portal.
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AffPapa · about 2 months ago
Ecuador’s tax authority has announced a 15% VAT on iGaming services, including betting, sports prediction markets, online video games, and digital entertainment platforms. Operators must issue receipts, collect VAT from users, and remit payments to the Servicio de Rentas Internas (SRI), while non‑resident operators using intermediaries face withholding requirements.
Fintua · 4 months ago
Ecuador announced a temporary reduction of the general VAT rate for tourist services from 15% to 8% during the New Year holiday period (1–4 January 2026). The reduced rate applies to a wide range of tourist activities defined under Article 5 of the Tourism Law, including accommodation, food, entertainment, transport, and event services.
VatCalc · 19 days ago
Dominican Republic has extended the deadline for small businesses to adopt mandatory e-CF e-invoicing from 15 May 2026 to 15 November 2026, while large taxpayers were required to have adopted the system by 31 December 2025. E‑CF invoices must be produced in XML format and submitted to DGII, and taxpayers must register with DGII on the National Register of Taxpayers before implementation. The system also requires specific invoice types to be processed through the e‑CF portal.
Sovos · 26 days ago
Illinois imposes a statewide sales tax of 6.25% with local jurisdictions able to add additional rates. Remote sellers with over $100,000 in sales must register and collect tax, and exemption claims require an STAX-1 certificate. Filing can be done electronically via My Tax Illinois or on paper using forms ST‑1, ST‑2, and ST‑44.
VatCalc · about 1 month ago
Utah has enacted legislation extending sales and use tax to a broad range of digital products and subscription-based services effective 1 July 2026. The new rules tax payments for access to digital audio/video, streaming, gaming, e‑books, music, SaaS, and cloud‑hosted software, with a 4.7 % rate and a $100,000 remote‑seller threshold. Existing services under the Multi‑Channel Video or Audio Service Tax Act remain exempt to avoid double taxation.
KPMG · about 1 month ago
Brazil has introduced a dual VAT model replacing PIS, COFINS, ICMS, and ISS with CBS and IBS. Nonresident sellers must register for CBS/IBS, issue electronic invoices, and comply with split payment rules from August 2026, with CBS fully operational at 8.8% from 2027 and full implementation by 2033.
Key Takeaways
Up to 60 % of the payable amount, except for ISD credits.
No, the limitation does not apply to ISD‑related credit notes.
In the securities account statement available on the SRI online portal.
No, the possibility of using them for customs tax obligations has been eliminated.
Primary source
Read the full article at CorralRosalesThis summary was published on VATfaqs.com on 9 April 2026. It relates to VAT developments in Ecuador. The original source is CorralRosales.
